https://www.taxtmi.com/caselaws?id=162385 Goods purchased at a concessional rate and later used in manufacture for export sales may still attract the additional levy under section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, because the phrase "in any other manner" was read broadly and the statutory exception was confined to direct inter-State trade or commerce. The clarification mechanism under section 28-A was treated as valid, but assessment and appellate authorities remained bound to decide independently on the materials and precedent before them. A clarification may guide administration, but it does not displace adjudicatory scrutiny. en-us Wed, 18 Sep 2002 00:00:00 +0530 Tue, 25 Feb 2014 17:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162385 Goods purchased at a concessional rate and later used in manufacture for export sales may still attract the additional levy under section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, because the phrase "in any other manner" was read broadly and the statutory exception was confined to direct inter-State trade or commerce. The clarification mechanism under section 28-A was treated as valid, but assessment and appellate authorities remained bound to decide independently on the materials and precedent before them. A clarification may guide administration, but it does not displace adjudicatory scrutiny. Case-Laws VAT and Sales Tax Wed, 18 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162385