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2017 (12) TMI 2 - HC - VAT and Sales TaxRate of tax - purchase turnover - TNGST Act - purchases of raw materials, availing concessional rate of tax, under Section 3(3) of the TNGST Act, 1959, by issue of Form XVII declaration and used them in the manufacture of goods and effected export sales - taxable under Section 3(3) of the TNGST Act, 1959 or under Section 3(4) of the TNGST Act, 1959? - Held that: - In State of Tamil Nadu v. Essar Inc., [2014 (8) TMI 935 - MADRAS HIGH COURT], while considering the very identical substantial questions of law, stated supra and following the decision in Tube Investment of India Ltd.,'s case [2010 (10) TMI 938 - MADRAS HIGH COURT], a Hon'ble Division Bench of this Court, dismissed the appeal filed by the State Government. Having regard to the dismissal of the Special Leave Petitions, filed against the decision of this Court made in Tube Investment of India Ltd.,'s case and following the above decisions made in State of Tamil Nadu v. Essar Inc., this Court is inclined to dismiss this tax case revision petition, as no question of law, much less substantial question of law, arises for consideration in the present revision. Tax revision dismissed.
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