2018 (12) TMI 1826

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..... ion 5(3) of the Central Sales Tax Act, 1956. The Writ Petitions were thus allowed and the impugned order of the appellant was quashed holding that reversal of income tax concession has been done on a misconception and misreading of the provisions of Section 18 of the Tamil Nadu Value Added Tax Act,1956.
Mr. S.S. Sundar AND Mr. C. Saravanan, JJ. For Appellant: Mr. R. Murugan COMMON JUDGEMENT S.S. Sundar, These Two Writ Appeals have been preferred by the respondent/The Assistant Commissioner (CT), Pudukkottai-I Assessment Circle, Pudukkottai in the Writ Petitions, as against the orders passed in W.P(MD)Nos.5358 and 5359 of 2011, dated 12.09.2011. 2.The respondent was a registered dealer and carrying on business in buying and selling .....

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..... ales Tax Act, 1956. The Writ Petitions were thus allowed and the impugned order of the appellant was quashed holding that reversal of income tax concession has been done on a misconception and misreading of the provisions of Section 18 of the Tamil Nadu Value Added Tax Act,1956. 4.Section 5(1) and (3) of the Central Sales Tax Act reads as follows: ''5.When is a sale or purchase of goods said to take place in the course of import or export:-(1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the Territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the Customs .....

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..... dded Tax Act,2006 7.The learned Additional Government Pleader appearing for the appellant produced before this Court a Government Order in G.O.Ms.No.528, Commercial Taxes and Religious Endowments(B2) Department, dated 21.11.1997 to the following effect: ''100% Exported Oriented Units and Units located in the Chennai Export Processing Zone((CEPZ) will be fully exempted from payment of Sales Tax.'' 8.In view of the above-stated position, this Court is able to see that the order of the learned Single Judge is well-founded and We have no reason to interfere with the same. 9.Accordingly, these Writ Appeals are dismissed. No costs. Consequently, connected Miscellaneous Petition is dismissed.
Case laws, Decisions, Judgeme .....

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