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2016 (10) TMI 1225 - HC - VAT and Sales TaxLevy of tax - sale by way of export - Section 3(4) of the TNGST Act 1959 - Held that:- In cases where the manufactured goods are sold by way of export, no such transfer of goods can be construed to have taken place outside the State to attract the requirement of payment of additional tax at 1% as provided for in Sub-Section 4 of Section 3 of the Act - In Tube Investments of India Ltd., vs. State of Tamil Nadu reported in (2010) 36 VST 67 (Mad), a Division Bench of this Court has held that Section 3(4) of the Act will have no application to export sales. The sales effected by the petitioner by way of export sub-section (4) of Section 3 of the Act would not get attracted - tax case revision allowed.
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