proposals and
pass order as detailed below:
*
Total and taxable interstate sales Rs.3,190,59,343.00
turnover determined treating the
interstate sales not covered ... Sarweshwara Oil Agency 116 11.05.2011 732000 -
(* Table 1)
*
Total and taxable interstate sales
turnover determined treating the Rs.12,59,41,489.00
interstate sales
BHEL treating the sales as inter-
state sales under Central Sales Tax Act, 1956 .
BHEL in turn effects transit sales to other State
buyers ... agreement of sales and the interstate movement
of goods, two local dealers situated within the
state can effect interstate sales. Similarly, even
if the buyer
TNVAT Act, a dealer who
effects interstate sales under Section 8(1) of the
Central Sales Tax Act is eligible to claim ITC in
excess ... Sales falling
Section 8(1) of the CST Act
-------------------------------------------- X 3/5 / 14.5
Sales under TNVAT Act + Taxable and
Exempted Sales under CST Act
Interstate
dealer effecting sale
to a registered dealer in the course of interstate sale is liable to pay tax at
lower of the two rates between ... prescribed for such goods for sale inside in the case of interstate sale.
30. Under Section 8(2) of the CST Act, 1956 in case
ascertained goods’ within the state of Tamil Nadu at the time of sale
will be liable to tax in the hands of a ‘Del credere ... originated from the State of
Gujarat, the transaction would be an interstate sale, liable to tax in
the hands of M/s Reliance Industries
notwithstanding the fact that the sale is a subsequent sale,
the exemption would not be admissible to such subsequent
sales. This is the scheme ... underlying principle under
the Central Sales Tax Act, 1956 that subsequent sale of goods in the
course of interstate trade and commerce are not taxed
sale liable to tax has taken
place and that the tax payable in respect of the sale
has not been paid.
(b) The sale ... monthly returns in Form I. They
have not reported the sales out of interstate purchases in the
monthly returns filed and they have not paid
aforesaid interstate purchase, the 1st respondent has
added 15% to arrive at the value of the deemed sale
TNVAT Act, 2006.
35. In this case the Enforcement Wing of the sales tax department
conducted an inspection at the petitioner’s Head Office ... course of
interstate trade or commerce falling under sub-Section (2) of Section 8 of
the Central Sales Tax Act, 1956. Further, there were
TNVAT Act, 2006.
35. In this case the Enforcement Wing of the sales tax department
conducted an inspection at the petitioner’s Head Office ... course of
interstate trade or commerce falling under sub-Section (2) of Section 8 of
the Central Sales Tax Act, 1956. Further, there were
