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2018 (3) TMI 1044 - HC - VAT and Sales TaxLevy of turnover tax - export sale - purchases of raw materials, against Form XVII - concessional rate of tax - violation of Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 - Held that: - reliance placed in the decision 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. Tax Case Revisions are dismissed.
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