https://www.taxtmi.com/caselaws?id=353156 Turnover of raw materials purchased on concessional terms against Form XVII declarations and used in manufacturing goods exported outside the State was not taxable under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959. The earlier decision applied the first part of Section 3(4) to export sales and held that purchase turnover of raw materials used for export-linked manufacture did not attract tax under that provision. On similar facts, the court saw no reason to depart from that principle, so the assessment on the purchase turnover was unsustainable and the State's revision failed. en-us Mon, 11 Dec 2017 00:00:00 +0530 Fri, 29 Dec 2017 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353156 Turnover of raw materials purchased on concessional terms against Form XVII declarations and used in manufacturing goods exported outside the State was not taxable under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959. The earlier decision applied the first part of Section 3(4) to export sales and held that purchase turnover of raw materials used for export-linked manufacture did not attract tax under that provision. On similar facts, the court saw no reason to depart from that principle, so the assessment on the purchase turnover was unsustainable and the State's revision failed. Case-Laws VAT and Sales Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353156