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The State of Tamil Nadu rep. By the Joint Commissioner (CT) , Coimbatore Versus Tvl. Bonomi Belgium Ventiel India Pvt Ltd.

Export sale - Whether the export sale will also be a sale which does not attract the levy of tax under Section 3(4) of the Act? - Held that - identical issue decided in the case of 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 ....... + More



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