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2015 (7) TMI 549 - MADRAS HIGH COURT

2015 (7) TMI 549 - MADRAS HIGH COURT - TMI - Levy of tax on export sales - Ambit and scope of the term "does not sell the goods so manufactured" and " not only intra state but also export sale" - Tamil Nadu General Sales Tax Act, 1959 - Held that:- , as in the hierarchy of law, the Constitution provision will supersede any conflicting statutory provision, we hold that the interpretation sought to be laid on behalf of the State, to hold that Section 3(4) will apply to the export sale of the asses .....

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Tax Case (Revision) is filed by the Revenue as against the order dated 217.04.2012 made in T.A.No.154 of 2008 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 Section 3 of the Tamil Nadu General Sales Tax Act, 1959 as including not only intra state but al .....

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Section 3 (4) of the Act in the event of export sale of the manufactured goods as being a direct levy on the export sale itself and thus contravening Article 286 of the Constitution? iv) Whether the Appellate Tribunal is correct in placing a construction on expression in any other manner occurring under sub-section (4) of Section 3 of the Tamil Nadu General Sales Tax Act, 1959, would not include export sale within its ambit? v) Whether the Appellate Tribunal has failed to appreciate that Section .....

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llows: The respondent/assessee is engaged in the business of raw hides and finished leather. The assessee was assessed on a total and taxable turnover for the assessment year 2002-03 under the Tamil Nadu General Sales Tax Act, 1959. The Assessing Officer noticed that the assessee had purchased raw materials against Form XVII declarations, used the same in the manufacture of goods and sold the same by way of export. Hence, the Assessing Officer estimated the turnover used in the manufacture of go .....

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sion of this Court dated 08.10.2010 in T.C.(A)No.39 of 2009, dismissed the appeal on the ground that export is also a sale as contemplated in the first part of Section 3(4) of the TNGST Act, 1959 and hence could not be assessed to tax under Section 3(4) of the TNGST Act, 1959. 3. Aggrieved by the order of the Tamil Nadu Sales Tax Appellate Tribunal, the Revenue is before this Court. 4. Learned Special Government Pleader appearing for the petitioner fairly submits that the issue involved in this .....

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ers of the Constitution itself in respect of export sales was so very paramount, at the very outset, it should be held that the imposition of tax as provided under Section 3(4) to be applicable to such an export sale would run counter to such an intention of the Parliament, which cannot be countenanced. In other words, when the State lacks the legislative competence by virtue of the Constitutional embargo to levy any tax on export sale, the indirect creation of any tax liability on such 'exp .....

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nced. In this context, it will be worthwhile to refer to a Division Bench decision of this Court reported in 2005 (3) LW 101 (N.PRIYADARSHINI VS. THE SECRETARY TO GOVERNMENT, EDUCATION DEPARTMENT, FORT ST. GEORGE, CHENNAI-9 AND ANOTHER). Para 27 of the said decision is relevant for our purpose, which reads as under:- ".....27. In this connection, it may be mentioned that according to theory of the eminent jurist Kelsen (the pure theory of law) in every country there is a hierarchy of laws a .....

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