In Judgment Text:
- in-Reply dated 19/09/2024 filed by the concerned Joint Commissioner of
Sales Tax, submitted that as many as three - In that context, the co-ordinate Bench of this Court has explained the concept of
sale of membership and its
In Act And Section:
- .8 of Tamil Nadu General
Sales Tax Act (1 of 1959) - .10 of Tamil Nadu General
Sales Tax Act (1 of 1959)
In Judgment Text:
- is a dealer in batteries and is assessed under the provisions of the Tamil Nadu General
Sales Tax Act, 1959 - was made on 20.03.2000 for the period 1998-99. The petitioner had claimed exemption on second
sales - for corresponding materials to establish the claim of second
sales . He proposed under the notice that since - corresponding and supporting materials had not been filed, the claim of second
sales would be rejected
In Headnote:
Sales Tax Act (1 of 1959) , S.8, S.10— Exemption on secondsales - Rejection of - Plea of petitioner- assessee that having received the batteries from its plant at Bangalore,
sales by plant in Chennai would constitute - second
sales - Petitioner had not produced an information or any supporting documents to establish - tendered in reply to notice, transaction could well have been in nature of a branch transfer but such
sales
In Acts:
- amil Nadu General
Sales Tax Act (1 of 1959)
J
J
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