https://www.taxtmi.com/caselaws?id=357114 Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 was held not to support a levy on goods manufactured and then sold by way of export. The Court construed the provision in the context of export transactions and agreed with the tribunal's view that, although the sale fell within the statutory definition of sale under Section 2(n) and Explanation 3(a), that did not authorise the impugned levy. Following the earlier decision relied on below, the Court held that the export sale did not justify tax under Section 3(4), and the levy was not sustainable in light of the statutory scheme and Article 286 of the Constitution. en-us Tue, 30 Jan 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357114 Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 was held not to support a levy on goods manufactured and then sold by way of export. The Court construed the provision in the context of export transactions and agreed with the tribunal's view that, although the sale fell within the statutory definition of sale under Section 2(n) and Explanation 3(a), that did not authorise the impugned levy. Following the earlier decision relied on below, the Court held that the export sale did not justify tax under Section 3(4), and the levy was not sustainable in light of the statutory scheme and Article 286 of the Constitution. Case-Laws VAT and Sales Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357114