https://www.taxtmi.com/caselaws?id=356458 Purchase turnover of raw materials obtained against Form XVII declarations and used in manufacturing goods exported outside the State was held not taxable under section 3(4) of the Tamil Nadu General Sales Tax Act, 1959. The Tribunal had applied the binding view that an export sale falls within the expression used in section 3(4), so the corresponding purchase turnover could not be subjected to tax in those circumstances. The revision was dismissed and the relief granted to the assessee was sustained. en-us Wed, 06 Dec 2017 00:00:00 +0530 Wed, 07 Mar 2018 07:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356458 Purchase turnover of raw materials obtained against Form XVII declarations and used in manufacturing goods exported outside the State was held not taxable under section 3(4) of the Tamil Nadu General Sales Tax Act, 1959. The Tribunal had applied the binding view that an export sale falls within the expression used in section 3(4), so the corresponding purchase turnover could not be subjected to tax in those circumstances. The revision was dismissed and the relief granted to the assessee was sustained. Case-Laws VAT and Sales Tax Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356458