https://www.taxtmi.com/caselaws?id=259540 Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 could not be applied to levy tax on export sales of manufactured goods because such a levy would indirectly burden transactions protected from State taxation by the Constitution. The dealer's use of concessional purchase under Section 3(3) did not validate the export-linked levy, and the statutory provision had to yield to the constitutional prohibition. The Tribunal was therefore correct in deleting the turnover relatable to export sales, and the revision failed. en-us Wed, 29 Oct 2014 00:00:00 +0530 Thu, 06 Nov 2014 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259540 Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 could not be applied to levy tax on export sales of manufactured goods because such a levy would indirectly burden transactions protected from State taxation by the Constitution. The dealer's use of concessional purchase under Section 3(3) did not validate the export-linked levy, and the statutory provision had to yield to the constitutional prohibition. The Tribunal was therefore correct in deleting the turnover relatable to export sales, and the revision failed. Case-Laws VAT and Sales Tax Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259540