TMI Blog2014 (9) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... R (Delivered By R. Sudhakar, J.) This Tax Case (Revision) is preferred by the Revenue aggrieved against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai. 2. The respondent/assessee in this case is a dealer in manufacture of valves relays etc. The assessee had reported a total and taxable turnover of ₹ 3,26,68,145/- and ₹ 3,10,88,587/- respectively for the assessment year 2005-06. The respondent had effected purchase of raw materials availing concessional rate of tax under Section 3(3) of the Tamil Nadu General Sales Tax Act by issue of Form XVII Declaration and used the same for manufacture of goods and effected export sales to 100% EOU. The respondent was assessed on a total cum ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department, aggrieved against the above-said order of the Tribunal, is before this Court by filing the present revision. 4. In this case, the following substantial questions of law have been raised 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, 1959 for the purpose of interpretation of the expression does not sel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Tamil Nadu alone as evident from the pre-factory explanation to the said Act. 5. Though very many questions of law have been raised, as above, for consideration in this revision, the main ground raised in this revision 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. 6. However, at the time of admission of this case, learned Additional Government Pleader (Taxes) fairly submits 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 decided by this Court in a batch of cases in Tube Investments of India Ltd. Vs The State of Tamil Nadu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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