https://www.taxtmi.com/caselaws?id=258196 Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 could not be applied to export sales of manufactured goods, because export sales are protected by Article 286 and the State cannot indirectly impose tax on such sales through a levy on manufactured goods. The Court followed its earlier binding precedent and noted that taxing the value of goods purchased for manufacture, where the resulting goods are exported, would effectively bypass the constitutional bar. On that basis, Section 3(4) was held inapplicable to the export turnover and the Revenue's challenge failed. en-us Wed, 24 Sep 2014 00:00:00 +0530 Thu, 06 Nov 2014 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258196 Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 could not be applied to export sales of manufactured goods, because export sales are protected by Article 286 and the State cannot indirectly impose tax on such sales through a levy on manufactured goods. The Court followed its earlier binding precedent and noted that taxing the value of goods purchased for manufacture, where the resulting goods are exported, would effectively bypass the constitutional bar. On that basis, Section 3(4) was held inapplicable to the export turnover and the Revenue's challenge failed. Case-Laws VAT and Sales Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258196