https://www.taxtmi.com/caselaws?id=351733 The court dismissed the state's appeal, upholding the decision of the Tamil Nadu Sales Tax Appellate Tribunal. It confirmed that export sales are not subject to additional tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, aligning with the precedent set in Tube Investment of India Ltd. v. State of Tamil Nadu. The court emphasized the constitutional protection of export sales from local taxation and the proper interpretation of the relevant statutory provisions. 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 The court dismissed the state's appeal, upholding the decision of the Tamil Nadu Sales Tax Appellate Tribunal. It confirmed that export sales are not subject to additional tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, aligning with the precedent set in Tube Investment of India Ltd. v. State of Tamil Nadu. The court emphasized the constitutional protection of export sales from local taxation and the proper interpretation of the relevant statutory provisions. Case-Laws VAT and Sales Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351733