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2010 (10) TMI 938 - HC - VAT and Sales Tax
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:- 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.