TMI Blog2018 (3) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... position, the applicability of Section 3(4) stands excluded for the exigibility of tax - revision dismissed - decided against Revenue. - Tax Case (Revision) No.39 of 2018 - - - Dated:- 12-3-2018 - S. Manikumar And V. Bhavani Subbaroyan, JJ. For the Petitioner : Mr.V.Hari Babu Additional Government Pleader (Taxes) 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 29.08.2011 made in C.T.A.No.218 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 Sales Tax Act, 1959 for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vy 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 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 43 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.), the same, is dismissed. Substantial questions of law are answered against the Revenue. No Costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
