https://www.taxtmi.com/caselaws?id=258435 The Court ruled in the Tax Case (Revision) that the expression "does not sell the goods so manufactured" in Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 does not encompass export sales. It emphasized the Constitutional restrictions under Article 286 and held that taxing export sales would contradict legislative intent. The Court rejected the application of this provision to export sales, citing legal principles and precedence. The judgment clarified the scope of the Act, emphasizing its applicability to transactions within Tamil Nadu only. The Tax Case (Revision) was dismissed as no significant legal question arose. 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 The Court ruled in the Tax Case (Revision) that the expression "does not sell the goods so manufactured" in Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 does not encompass export sales. It emphasized the Constitutional restrictions under Article 286 and held that taxing export sales would contradict legislative intent. The Court rejected the application of this provision to export sales, citing legal principles and precedence. The judgment clarified the scope of the Act, emphasizing its applicability to transactions within Tamil Nadu only. The Tax Case (Revision) was dismissed as no significant legal question arose. Case-Laws VAT and Sales Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258435