https://www.taxtmi.com/caselaws?id=261588 Export sales of manufactured goods cannot be brought within the ambit of Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 where the levy would directly or indirectly burden exports. The Court followed its earlier ruling that export sales are protected by Article 286, so the State cannot create tax liability on the turnover of goods exported by taxing concessional inputs or the value of the exported goods. The Revenue's construction was held inconsistent with the constitutional embargo, and the revision was decided in favour of the assessee. en-us Wed, 10 Jun 2015 00:00:00 +0530 Mon, 13 Jul 2015 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261588 Export sales of manufactured goods cannot be brought within the ambit of Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 where the levy would directly or indirectly burden exports. The Court followed its earlier ruling that export sales are protected by Article 286, so the State cannot create tax liability on the turnover of goods exported by taxing concessional inputs or the value of the exported goods. The Revenue's construction was held inconsistent with the constitutional embargo, and the revision was decided in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261588