TMI Blog2018 (5) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... ROYAN JJ. For Petitioner : Mr. V. Hari Babu Additional Government Pleader (Taxes) ORDER (Order 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 17.06.2014 made in CTA No.154 of 2005. 2. Short facts leading to the filing of the appeal are that the respondent, Tvl.Sri Venkateswara Package Company, manufacturers of Corrugated boxes were finally assessed on a total and taxable turnover of ₹ 1,05,87,158/- and ₹ 48,68,911/- against the reported turnover of ₹ 82,39,307/- and ₹ 21,78,007/- respectively for the assessment year 2002-2003 under the Tamilnadu General Sales Tax Act, 1959, by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered the case. It is an admitted fact that the dealer-appellants are manufacturers of corrugated boxes, for which, they have effected purchase of raw materials and consumables against Form XII and effected the sales of finished product to the exporters. It is now well settled in the case of Tube Investments of India Limited V. State of Tamil Nadu reported in 36 VST 67 that export sales covered under the definition of sale and therefore no corresponding turnover U/S 3(4) of the Act should be arrived. The Hon'ble High Court of Madras has also held that 3(4) tax has to be levied only in the event of dispatch of goods effected to other state branch or other state agents. As far as the case on hand is concerned, the dealer-appellants hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral 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 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 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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