TMI Blog2018 (8) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 3(4) stands excluded for the exigibility of tax - Revision dismissed - decided against Revenue. - T.C.R. No. 110 of 2018 - - - Dated:- 18-6-2018 - MR. S. MANIKUMAR AND MR. SUBRAMONIUM PRASAD JJ. For Petitioner: Mr. V. Hari Babu Additional Government Pleader (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 total and taxable turnover of ₹ 6,59,21,744/- and ₹ 6,34,80 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of Form XVII declaration availing concessional rate of tax under Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 corresponding to the export of manufactured goods could not be assessed to tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959. 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 corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 3(3) of the said Act? (7) Whether the Appellate Tribunal has totally failed to consider that Tamil Nadu General Sales Tax Act, 1959 was enacted to levy 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 the similar set of facts and on the 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 Inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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