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2018 (4) TMI 372 - HC - VAT and Sales TaxLiability of purchase tax - Section 3(4) of the Act - Export sale - Form XVII - Held that: - reliance placed in Tube Investment of India Ltd., v. State of Tamil Nadu [2010 (10) TMI 938 - MADRAS HIGH COURT], where Tribunal allowed the appeal filed by the dealer by stating that export is also a sale as contemplated in the first part of section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 and consequently held that purchase turnover of raw materials by issue of Form XVII declaration availing concessional rate of tax under Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 corresponding to the export of manufactured goods could not be assessed to tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 - appeal dismissed - decided against Revenue.
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