TMI Blog2018 (3) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... he said factual position, the applicability of Section 3(4) stands excluded for the exigibility of tax - tax revision dismissed. - Tax Case (Revision) No.68 of 2017 - - - Dated:- 6-12-2017 - MR. S. MANIKUMAR AND MR. R. PONGIAPPAN, JJ. For The petitioner : Mr.K.Venkatesan Government Advocate ORDER ( Order of the Court was made by S.MANIKUMAR , J) Instant Tax Case (Revision) is filed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, dated 29/8/2011, made in CTA No.113 of 2004 2. Short facts leading to the filing of the appeal are that the respondent Tvl.Bonomi Belgium Ventiel India Pvt Ltd., manufacturers of Rough Castings were finally determined on a to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 29/8/2011, allowed the appeal filed by the respondent. State has filed the instant Tax Case (R), on the following substantial questions of law. 1. 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? 2. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Act, 1959 was enacted to levy tax on sales to purchase within the State of Tamil Nadu alone as evident from the pre-factory explanation to the said Act? 5. Heard the learned Government Advocate appearing for the petitioner. 6. 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 Revision No.47 of 2017, filed by the State at the admission stage itself. 7. As the instant Tax Case (Revision) is similar, following the decision in Tube Investment of India Ltd., v. State of Tamil Nadu, reported in [2010] 36 VST 67 (Mad.), the ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
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