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2020 (2) TMI 1190 - HC - VAT and Sales Tax100% EOU - benefit of concessional rate of tax as per Notification in G.O.No.528 dated 21.11.1997 - cotton purchased by it in the declaration in Form No.17 - benefit denied for the reason that the explanatory note attached to the said Notification issued by the State is not part of the Notification - denial of benefit also on the ground that the export sale made by the Assessee of the fabric made out of the cotton purchased by it did not amount to a sale and therefore the condition of making a sale within the State was not satisfied by the Assessee. HELD THAT:- Issue decided in the case of USR. TYRES AND TUBES PVT. LIMITED VERSUS COMMERCIAL TAX OFFICER, TIRUVERUMBUR ASSESSMENT CIRCLE, TRICHY [2011 (4) TMI 1245 - MADRAS HIGH COURT], in which the learned Single Judge of this Court decided the issue with regard to G.O.Ms.No.528, CT & RE dated 21.11.1997 where it was held that petitioners are entitled to exemption being an Export Oriented Unit. It is not necessary that the petitioners should involve in the sale of raw material to another Export Oriented Unit to claim the benefit of exemption. They are entitled to exemption at the last purchase, being the manufacturer. The other issue raised by the learned counsel for the petitioner has been decided by the Division Bench of this Court in 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] in which the Division Bench of this Court held that even 'exports sale satisfy the definition of 'Sale' under Section 2(n) read with Explanation to Section 3(a), 3(3) and (4) of the Central Sales Tax Act, and therefore the conditions of the Notification should be deemed to have been satisfied. The order passed by the learned Tribunal is unsustainable and the writ petition deserves to be allowed - decided in favor of petitioner.
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