Export is not a condition precedent to constitute Zero Rate sale under TNVAT

Consolidated Construction Consortium Ltd Vs Assistant Commissioner (Madras High Court) Madras High Court held that export of goods is not a condition precedent or sine qua non to qualify as a Zero Rate sale as long as the sale falls within clause(ii) of Section 18 (1) of the Tamil Nadu Value Added Tax, 2006 (TNVAT). Facts- The present batch of Writ appeals is filed challenging the order of the learned Single Judge in asmuch as it finds that “export” is a condition precedent to constitute “Zero Rate Sale”. The common question that arises for consideration revolves around the scope of Se...