https://www.taxtmi.com/caselaws?id=258435 Export sales are protected by Article 286, and a State cannot use Section 3(4) of the Tamil Nadu General Sales Tax Act to impose an indirect tax on goods purchased against concessional declarations when those goods are used in manufacturing exports outside the State. The Court followed binding precedent and held that such a levy would, in substance, burden export sales and fall within the constitutional prohibition on taxing exports. As the issue was already covered, no substantial question of law survived, and the revision was dismissed in favour of the assessee. en-us Wed, 04 Mar 2015 00:00:00 +0530 Tue, 08 Mar 2016 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258435 Export sales are protected by Article 286, and a State cannot use Section 3(4) of the Tamil Nadu General Sales Tax Act to impose an indirect tax on goods purchased against concessional declarations when those goods are used in manufacturing exports outside the State. The Court followed binding precedent and held that such a levy would, in substance, burden export sales and fall within the constitutional prohibition on taxing exports. As the issue was already covered, no substantial question of law survived, and the revision was dismissed in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258435