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2022 (4) TMI 126 - HC - VAT and Sales TaxProcess amounting to manufacture or not - interpretation of expression “does not sell the goods so manufactured” occurring in sub Section (4) of Section 3 of the Tamil Nadu General Sales Tax Act, 1959 - inclusion of intra state or export sale or both - export sale of the manufactured goods as being a direct levy on the export sale itself and thus contravening Article 286 of the Constitution - HELD THAT:- The issues involved in the present case are squarely covered in favour of the assessee, as per the earlier decision of this Court rendered in TC No.59 of 2019 dated 06.12.2019 in the case of The State of Tamil Nadu Rep., by the Joint Commissioner (CT), Chennai (South) Division, Chennai v. Tvl.Blue Diamond Leders [2019 (12) TMI 886 - MADRAS HIGH COURT], wherein it was held that “the process of conversion of wet blue leather into finished leather amounts to 'manufacture' within the meaning of Section 3 and therefore, there was no misuse of declaration in Form 17 by the assessee, while purchasing chemicals for processing the leather and the assessee was not liable to pay higher rate of tax on such purchase of materials”. The substantial questions of law are answered in favour of the respondent / assessee and against the Revenue - Application dismissed.
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