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2018 (8) TMI 450 - HC - VAT and Sales TaxExport sale - Section 3(4) of the Act - respondent had purchased goods against Form XVII declarations and used the same in the manufacture of goods which were sold outside the state - Held that:- Identical set of facts decided in the case of 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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