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1993 (3) TMI 303 - SUPREME COURTWhether the disputed turnovers for the relevant periods were the turnovers of export sales and as such were not liable to sales tax under the Tamil Nadu General Sales Tax Act, 1959? Held that:- Appeal dismissed. The sales in question must be held to be liable to sales tax, because it must be deemed that there was a local sale by the appellants to the exporting houses in order to enable the exporting houses to effect a sale in their own right in favour of the foreign buyers.
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