Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 932 - HC - VAT and Sales TaxLevy of Additional tax - Section 3(4) of the TNGST Act - goods manufactured by the Assessee and sold in the course of export - HELD THAT:- The controversy involved in the case on hand is squarely covered by the decision of this Court in 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 Tamil Nadu and by virtue of the said factual position, the applicability of Section 3(4) stands excluded for the exigibility of tax. There is no merit in the present Revision Cases filed by the State - revision dismissed - decided against Revenue.
|