TMI Blog2017 (12) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... u, represented by the Commercial Tax Officer [2010 (10) TMI 938 - MADRAS HIGH COURT], where it was held that Section 3(4) of the Act will have no application since situs of the export sales of the petitioners for the purpose of said Section was the State of Tamilnadu and by virtue of the said factual position, the applicability of Section 3(4) stands excluded for the exigibility of tax - tax revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Palayam Circle, Coimbatore, in his proceedings dated 13.05.2002. During the course of check of accounts it was found that the respondent had purchased goods against Form XVII declarations and used the same in the manufacture of goods which were sold to a place outside the State. Hence, the Assessing Officer worked out the liability under Section 3(4) of the Act on the purchase value against Form X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form XVII declaration availing concessional rate of tax under Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 corresponding to the export of manufactured goods could not be assessed to tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 , the tribunal by order dated 05.08.2011, allowed the appeal filed by the respondent. State has filed the instant Tax Case (R), on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Hon'ble Supreme Court in the case of State of Karnataka vs. B.M.Ashraf Co. reported in 107 STC 571 wherein 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 interstate sale? 4. Whether the Appellate Tribunal is correct in construing that the levy of tax attracted under Section 3(4) of the Act in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 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? 5. Earlier on similar set of facts and substantial questions of law, following the decision of this Court in Tube Investment of India Ltd., v. State of Tamil Nadu, reported in [2010] 36 VST 67 (Mad.), and other similar cases, we dismissed Tax Case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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