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2021 (3) TMI 1129 - MADRAS HIGH COURTLevy of Sales Tax - Export sale - Whether the 'export sale' will also be a 'sale' which does not attract the levy of tax under Section 3(4) of the Act? - HELD THAT:- This writ petition has been answered against the assessee in the decision of the Hon'ble Division Bench of this Court in the case of TUBE INVESTMENTS OF INDIA LTD. (FORMERLY KNOWN AS M/S. TI DIAMOND CHAIN LTD.) VERSUS THE STATE OF TAMIL NADU, REPRESENTED BY THE COMMERCIAL TAX OFFICER [2010 (10) TMI 938 - MADRAS HIGH COURT] where it was held that Section 3(4) of the Act will have no application since situs of the export sales of the petitioners for the purpose of said Section was the State of Tamilnadu and by virtue of the said factual position, the applicability of Section 3(4) stands excluded for the exigibility of tax. The questions are accordingly answered in favour of the petitioners/assessee. Petition dismissed.
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