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2015 (3) TMI 747 - HC - VAT and Sales TaxLevy of tax on the purchase turnover of goods under Section 3 (4) of the Tamil Nadu General Sales Tax Act - Held that:- since they had effected only export sales of finished goods by using the goods purchased against Form XVII declarations and have not transferred the goods to other state agent or to their own branch in other state in order to attract levy u/s 3 (4) of the Act. - Following decision of Tube Investment of India Limited Vs State of Tamil Nadu (2010 (10) TMI 938 - MADRAS HIGH COURT) - No substantial question of law arises for consideration in these revisions - Decided against Revenue.
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