STATE OF TAMIL NADU Vs. VOLTAS LIMITED

JUDGEMENT

(1.) THESE petitions involve identical questions and are preferred by the State against the orders of the Tamil Nadu Sales Tax Appellate Tribunal (Main Branch), Madras constituted under the Tamil Nadu General Sales Tax Act. In both the cases, the assessees-respondents have claimed that they were entitled to exemption on the ground that sales were effected in the course of import. The Tribunal, under separate orders has accepted their case in this regard. Since the only dispute is in regard to exemption of sales which are said to be in the course of the import we are not required to state the other facts although the impugned orders referred to them in some details and decided their respective disputes.

(2.) T.C. No. 79 of 1980 :

(3.) IN both the cases thus goods were imported to INdia and sold to parties who had sought import of such items as above.