TMI Blog2015 (3) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... d against Revenue. - T.C. (R) Nos. 38 & 39 of 2014 - - - Dated:- 17-9-2014 - R. Sudhakar And G. M. Akbar Ali,JJ. For the Petitioner : Mr. A. R. Jayaprathap, GA (Taxes) ORDER (Delivered By R. Sudhakar, J.) The above revisions are preferred by the Department aggrieved against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore in CTA Nos.34 and 46 of 2003. 2. In both the cases, the assessee is one and the same. The respondent assessee is a manufacturer of steel castings, SS castings, industrial valves, etc., and the assessment years relatable to the present cases are for the periods 1999-2000 and 2000-2001. The respondent assessee had effected purchase of raw materials against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... XVII declarations for which there was no liability under Section 3 (4) of the Act. Aggrieved by the said order of the Tribunal, the Revenue is before this Court by filing the above appeals. 3. In both the appeals, the following substantial questions of law have been framed for consideration :- i) Whether the order of the Appellate Tribunal is correct in interpreting the expression does not sell the goods so manufactured occurring in sub-section (4) of Section 3 of the Tamil Nadu General Sales Tax Act, 1959 as including not only intra state but also export sale? ii) Whether the Appellate Tribunal is correct in invoking the principle of situs as envisaged in Explanation 3 (a) to Section 2 (n) of the Tamil Nadu General Sales Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1959, was enacted to levy tax on sales or purchases within the State of Tamil Nadu alone as evident from the pre-factory explanation to the said Act. 4. Though very many questions of law have been raised, as above, for consideration, in both the appeals, the main ground raised in the appeals is only in relation to the liability to tax in terms of sub-section (4) of Section 3 of the Tamil Nadu General Sales Tax Act. 5. However, at the time of admission of the matters, Mr.Jayaprathap, learned Government Advocate (Taxes) fairly concedes that the issue for consideration as to whether the export sale in question would come within the purview of Section 3 (4) of the Tamil Nadu General Sales Tax Act has already been considered by this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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