https://www.taxtmi.com/caselaws?id=158597 Export sales of goods manufactured with concessional inputs were treated as outside the additional levy under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, because that provision applies only where the dealer, after availing the concessional rate under Section 3(3), does not sell the manufactured goods but despatches them outside the State by branch transfer, transfer to an agent, or a like mode. The Court held that export sales cannot be brought within the residual phrase "in any other manner", which must be read ejusdem generis with the preceding forms of despatch. It further held that Article 286(1)(b) and Section 5 of the Central Sales Tax Act protect sales in the course of export, and that such transactions do not attract the additional levy. The levy on that basis was unsustainable. en-us Fri, 08 Oct 2010 00:00:00 +0530 Fri, 19 Dec 2025 14:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158597 Export sales of goods manufactured with concessional inputs were treated as outside the additional levy under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, because that provision applies only where the dealer, after availing the concessional rate under Section 3(3), does not sell the manufactured goods but despatches them outside the State by branch transfer, transfer to an agent, or a like mode. The Court held that export sales cannot be brought within the residual phrase "in any other manner", which must be read ejusdem generis with the preceding forms of despatch. It further held that Article 286(1)(b) and Section 5 of the Central Sales Tax Act protect sales in the course of export, and that such transactions do not attract the additional levy. The levy on that basis was unsustainable. Case-Laws VAT / Sales Tax Fri, 08 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158597