https://www.taxtmi.com/caselaws?id=169033 Export sales of manufactured goods were treated as falling within the scope of Section 3(4) of the Tamil Nadu General Sales Tax Act for the purpose of taxing the purchase turnover of raw materials obtained at concessional rate on Form XVII declarations. The court noted that the issue was already covered by Tube Investment of India Ltd., and the departmental representative accepted that the earlier decision governed these revisions. The Revenue's challenge therefore failed, and the Tribunal's view in favour of the assessee was maintained. en-us Wed, 27 Aug 2014 00:00:00 +0530 Tue, 20 Oct 2015 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169033 Export sales of manufactured goods were treated as falling within the scope of Section 3(4) of the Tamil Nadu General Sales Tax Act for the purpose of taxing the purchase turnover of raw materials obtained at concessional rate on Form XVII declarations. The court noted that the issue was already covered by Tube Investment of India Ltd., and the departmental representative accepted that the earlier decision governed these revisions. The Revenue's challenge therefore failed, and the Tribunal's view in favour of the assessee was maintained. Case-Laws VAT and Sales Tax Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169033