TNVAT Exemptions Applicable to Interstate Transactions in Absence of CST Notifications u/s 8(5): Madras HC Grants Exemption to Interstate Sales of Gloriosa Superba

The Madras High Court ruled that TNVAT exemptions for interstate transactions apply even in the absence of CST notifications. The case concerned the application of Tamil Nadu Value Added Tax (TNVAT) exemptions to interstate sales, particularly in the absence of specific CST (Central Sales Tax) notifications. The court’s ruling grants exemption to sales of Gloriosa superba, a plant used in various medicinal applications, underscoring that state-specific exemptions apply to interstate transactions. This judgment provides clarity on the applicability of state taxes and their exemptions under the GST framework.