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2018 (3) TMI 1217 - HC - VAT and Sales TaxLiability under Section 3(4) of TNGST Act - Form XVII - export sale is neither a local sale nor an inter-state sale, the assessing officer arrived at the value of purchases made against Form XVII which were used in the manufacture of goods exported - Held that: - identical issue decided in the decision of this Court in Tube Investment of India Ltd., v. State of Tamil Nadu [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 Tamilnadu and by virtue of the said factual position, the applicability of Section 3(4) stands excluded for the exigibility of tax - revision dismissed - decided against Revenue.
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