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2015 (7) TMI 549 - HC - VAT and Sales TaxLevy of tax on export sales - Ambit and scope of the term "does not sell the goods so manufactured" and " not only intra state but also export sale" - Tamil Nadu General Sales Tax Act, 1959 - Held that:- , as in the hierarchy of law, the Constitution provision will supersede any conflicting statutory provision, we hold that the interpretation sought to be laid on behalf of the State, to hold that Section 3(4) will apply to the export sale of the assesses will run counter to the well laid legal principles referred to above and the same cannot be countenanced. - Decision in case of M/s. Tube Investments of India Limited V. State of Tamil Nadu [2010 (10) TMI 938 - MADRAS HIGH COURT] followed. - Decided in favor of assessee.
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