1996 (4) TMI 449 - AT - VAT and Sales Tax

Summary

The judgment by the Tamil Nadu Taxation Special Tribunal in 1996 (4) TMI 449 involved dealers in white and mineral oil allowing another company to use their tanks for storage. The Tribunal ruled that the hiring charges for the tanks were not taxable turnover under section 3-A of the Tamil Nadu General Sales Tax Act as the tanks were immovable properties, not goods. The show cause notice was quashed in this regard, and the petition was allowed.