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2018 (4) TMI 651

ided in the case of Tube Investments of India Ltd. (Formerly known as M/s. TI Diamond Chain Ltd.) Versus The State of Tamil Nadu, 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 - revision dismissed. - T.C.R. No. 56 of 2018 - Dated:- 22-3-2018 - 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. Maniku .....

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ennai, who partly dismissed, partly modified and partly allowed the appeal by relying on the decision reported in 120 STC 214. 4. Against the orders of the Appellate Assistant Commissioner (CT)-IV, Chennai, the appellant/dealer has preferred an appeal before the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai in T.A.No.69 of 2006. 5. Following the decision of this Court in Tube Investment of India Ltd., v. State of Tamil Nadu reported in [2010] 36 VST 67 (Mad.), the Appellate Tribunal, by common order dated 30.11.2010, allowed the appeal filed by the appellant/dealer by stating that export is also a sale as contemplated in the first part of section 3(4) of the Tamil Nadu General Sales Tax ACt, 1959 and consequently held that p .....

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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 levy on the export sale itself and thus contravening Article 286 of the Constitution? (5) Whether the Appellate Tribunal is correct in placing a construction on the expression in any other manner occurring under Sub Section (4) of Section 3 of the Tamil Nadu General Sales Tax Act, 1959 would not include export sale within its ambit? (6) Whether the Appellate Tribunal has failed to appreciate that Sections 3(3) and 3(4) of the Tamil Nadu General Sales Tax Act, 1959 are not designed as charging provisions as evident from the non-obstante clasue occurring at the beginni .....

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