TMI Blog2018 (3) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... read with Explanation 3(a) of the TNGST Act, the Assessing authority cannot levy tax under Section 3(4) of the Act - revision dismissed. - Tax Case (Revision) No. 26 of 2018 - - - Dated:- 21-2-2018 - S. Manikumar And V. Bhavani Subbaroyan, JJ. For the Petitioner : Mr. V. Hari Babu 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 07.07.2014 made in C.T.A.No.13 of 2006. 2. Short facts leading to the filing of the appeal are that the respondent, Tvl.Kumaran Packaging Industries, manufacturers of corrugated boxes were originally assessed on a total and taxable turnover of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting that since the export sale is fully covered by the definition of sale under Section 2(n) read with Explanation 3(a) of the TNGST Act, the Assessing authority cannot levy tax under Section 3(4) of the Act. 6. Aggrieved against the order of the Tribunal, State has filed the instant Tax case (Revision) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otally 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? 7. Earlier, on the 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. 8. As the instant Tax Case (Revision) is similar, on facts and law, following the decision in Tube Investment of India Ltd., v. State of Tamil Nadu, reported in [2010] 36 VST 67 (Mad.), instant Tax C ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
