https://www.taxtmi.com/caselaws?id=257813 Export sales of finished goods manufactured from raw materials purchased against Form XVII declarations were held not to attract purchase-turnover tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, where the dealer effected only export sales and did not transfer the goods to another State or to a branch or agent there. The Court applied the earlier binding ruling in Tube Investment of India Ltd. and treated the controversy as covered by that ratio. On that basis, it found no substantial question of law arose, and the Department's revisions failed. en-us Wed, 17 Sep 2014 00:00:00 +0530 Tue, 08 Mar 2016 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257813 Export sales of finished goods manufactured from raw materials purchased against Form XVII declarations were held not to attract purchase-turnover tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, where the dealer effected only export sales and did not transfer the goods to another State or to a branch or agent there. The Court applied the earlier binding ruling in Tube Investment of India Ltd. and treated the controversy as covered by that ratio. On that basis, it found no substantial question of law arose, and the Department's revisions failed. Case-Laws VAT and Sales Tax Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257813