TMI Blog2018 (3) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... cal issue decided in the decision of this Court in Tube Investment of India Ltd., v. State of Tamil Nadu [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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - 2000 under the Tamil Nadu General Sales Tax Act, 1959, by the Commercial Tax Officer, Thudiyalur Circle, Coimbatore. According to the Revenue, subsequently, it was found that the respondent had purchased goods against Form XVII declarations and used the same, in the manufacture of goods, sold to a place outside the State. Hence, the Assessing Officer has worked out the liability under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that since the sale outside the State is fully covered by the definition of sale under Section 2(n) read with Explanation 3(a) of the TNGST Act, and 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 the event of export sale of the manufactured goods as being a direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amil 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 Nos.42 and 43 of 2017, filed by the State, at the admis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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