https://www.taxtmi.com/caselaws?id=351733 Export sales of manufactured goods are not covered by the expression in Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, so additional tax cannot be levied on raw materials purchased at concessional rate under Section 3(3). The text reads Section 3(4) with the statutory definition of sale and Explanation 3(a), but confirms that export sales cannot be stretched into the additional levy provision. It also notes that applying Section 3(4) to export sales would conflict with the constitutional prohibition against taxing export sales. The revision therefore failed, and the Tribunal's view that export sales lie outside Section 3(4) was upheld. en-us Thu, 16 Nov 2017 00:00:00 +0530 Fri, 01 Dec 2017 07:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351733 Export sales of manufactured goods are not covered by the expression in Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, so additional tax cannot be levied on raw materials purchased at concessional rate under Section 3(3). The text reads Section 3(4) with the statutory definition of sale and Explanation 3(a), but confirms that export sales cannot be stretched into the additional levy provision. It also notes that applying Section 3(4) to export sales would conflict with the constitutional prohibition against taxing export sales. The revision therefore failed, and the Tribunal's view that export sales lie outside Section 3(4) was upheld. Case-Laws VAT and Sales Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351733