https://www.taxtmi.com/caselaws?id=356893 Export of manufactured goods was treated as sale for the first part of section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, and the court followed its earlier ruling in Tube Investment of India Ltd. to hold that raw-material purchases backed by Form XVII declarations and used in goods exported outside the State could not be taxed under section 3(4). The court applied the settled interpretation of "does not sell the goods so manufactured" and rejected the challenge based on Article 286. On that basis, the revision was dismissed and the Tribunal's order allowing the assessee's appeal was sustained. en-us Wed, 06 Dec 2017 00:00:00 +0530 Thu, 15 Mar 2018 09:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356893 Export of manufactured goods was treated as sale for the first part of section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, and the court followed its earlier ruling in Tube Investment of India Ltd. to hold that raw-material purchases backed by Form XVII declarations and used in goods exported outside the State could not be taxed under section 3(4). The court applied the settled interpretation of "does not sell the goods so manufactured" and rejected the challenge based on Article 286. On that basis, the revision was dismissed and the Tribunal's order allowing the assessee's appeal was sustained. Case-Laws VAT and Sales Tax Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356893