Sales Tax Exemption Denied for Mingled Inter-State & Local Gingelly Seeds: Madras HC Confirms Tribunal

Sivakumar and Co. Vs Tamil Nadu Sales Tax Appellate Tribunal (Madras High Court) The Madras High Court, in the case of Sivakumar and Co. vs Tamil Nadu Sales Tax Appellate Tribunal, upheld an order that denied a tax exemption to a petitioner who failed to physically segregate goods purchased within Tamil Nadu from those purchased from other states. The petitioner, Sivakumar and Co., an assessee dealing with gingelly seeds, had claimed an exemption on the inter-state sale of seeds that had already been taxed at the first point of sale within Tamil Nadu. This claim was based on a government order...