https://www.taxtmi.com/caselaws?id=169034 Purchase turnover of raw materials obtained on concessional terms and used to manufacture goods exported to a 100% EOU was stated to fall outside tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, because the issue was already governed by binding precedent holding that an export sale is covered by the first part of Section 3(4) and that the related concessional purchase turnover under Section 3(3) is not assessable again under that provision. On that reasoning, no substantial question of law was found to arise, and the assessee's challenge succeeded on merits. en-us Mon, 01 Sep 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169034 Purchase turnover of raw materials obtained on concessional terms and used to manufacture goods exported to a 100% EOU was stated to fall outside tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, because the issue was already governed by binding precedent holding that an export sale is covered by the first part of Section 3(4) and that the related concessional purchase turnover under Section 3(3) is not assessable again under that provision. On that reasoning, no substantial question of law was found to arise, and the assessee's challenge succeeded on merits. Case-Laws VAT and Sales Tax Mon, 01 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169034