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TMI Blog2018 (8) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... (Taxes) (S. MANIKUMAR, J) Instant Tax Case Revision is filed to revise the order dated 29.08.2011, passed in CTA.No.112 of 2004, on the file of the Tamilnadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore. 2. Short facts leading to the filing of the revision are that the respondent, Tvl. Bonomi Belgium Ventiel India Pvt. Ltd, manufacturers of Rough Castings, were assessed on a tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner (CT) (Main), Coimbatore, who dismissed the appeal, by sustaining the assessment. 4. Against the orders of the Appellate Assistant Commissioner (CT) (Main), Coimbatore, the respondent/dealer has preferred an appeal before the Tamil Nadu Sales Tax Appellate Tribunal (AB), Coimbatore in 5. Following the decision of this Court in Tube Investment of India Ltd., v. State of Tamil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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