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The State of Tamil Nadu represented by Joint Commissioner (CT) Versus Sanmar Speciality Chemicals Ltd.

2015 (4) TMI 317 - MADRAS HIGH COURT

Valuation of goods - assessee had purchased raw materials against Form XVII declarations and used the same in the manufacture of chemicals and made export sales in addition to domestic sales - Assessing Officer arrived at the proportionate value of purchases made against Form XVII which were used in the manufacture of chemicals exported and assessed the same at 1% under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 - Held that:- Following decision of Tube Investments of India Ltd. ( .....

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Jayapratap Additional Government Pleader ORDER (Order of the Court was made by S. Vimala,J.) This Tax Case (Revision) is filed by the Revenue as against the order dated 30.11.2010 made in T.A.No.184 of 2005 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai raising the following substantial questions of law: 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 .....

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ii) Whether the Appellate Tribunal is legally correct in distinguishing the judgment of the Hon'ble Supreme Court in the case of State of Karnataka Vs B.M. Ashraf & Co. reported in 107 STC 571 where it was held that a sale deemed to be in the course of export under Section 5 (3) of the Central Sales Tax Act, 1956, cannot be regarded as an intrastate sale? iv) Whether the Appellate Tribunal is correct in construing that the levy of tax attracted under Section 3 (4) of the Act in the event .....

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eneral Sales Tax Act, 1959 are not designed as charging provisions as evident from the non-obstante clause occurring at the beginning of Section 3 (3) of the said Act? vii) Whether the Appellate Tribunal has totally failed to consider that Tamil Nadu General Sales Tax Act, 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. 2. The brief facts of the case are as follows: The respondent/assessee is de .....

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e against Form XVII which were used in the manufacture of chemicals exported and assessed the same at 1% under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959. Aggrieved by the order of the Assessing Officer, the assessee filed an appeal before the Appellate Assistant Commissioner, who dismissed the appeal, thereby upheld the order of the Assessing Officer. As against the same, the assessee pursued the matter before the Tamil Nadu Sales Tax Appellate Tribunal. The Tribunal, placing re .....

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fairly submits that the issue involved in this Revision is covered by a decision of this Court reported in (2010) 36 VST 67 (M/s.Tube Investments of India Limited V. State of Tamil Nadu). 5. Heard learned Special Government Pleader appearing for the petitioner and perused the materials placed before this Court. 6. In the decision reported in (2010) 36 VST 67 (M/s.Tube Investments of India Limited V. State of Tamil Nadu), this Court, after relying upon number of decisions, held as follows: " .....

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t creation of any tax liability on such 'export sales' on the inputs purchased cannot at all be recognised. To put it differently, if the levy of 1% tax on the value of the goods purchased by the dealer who is dealing in manufacture of goods inside the State by availing concessional rate of 3% tax by using Form-XVII, under Section 3(3) of the Act would negate the very Constitutional restriction imposed under Article 286 as a 'deemed export' as set out under Section 5(3) of the Ce .....

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