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2018 (5) TMI 530 - HC - VAT and Sales TaxLevy of Purchase tax on export sale - Section 3(4) of TNGST Act - Form XVII - Held that: - this Court in Tube Investment of India Ltd., v. State of Tamil Nadu [2010 (10) TMI 938 - MADRAS HIGH COURT], allowed the appeal filed by the dealer by stating that since the export sale is fully covered by the definition of sale under Section 2(n) read with Explanation 3(a) of the TNGST Act, the Assessing authority cannot levy tax under Section 3(4) of the Act - tax cannot be levied - appeal dismissed - decided against Revenue.
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