https://www.taxtmi.com/highlights?id=38421 Levy of tax on purchase of goods - since the export sale is fully covered by the definition of sale under Section 2(n) read with Explanation 3(a) of the TNGST Act, the Assessing authority cannot levy tax under Section 3(4) of the Act - HC en-us Mon, 19 Mar 2018 07:23:25 +0530 Mon, 19 Mar 2018 07:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38421 Levy of tax on purchase of goods - since the export sale is fully covered by the definition of sale under Section 2(n) read with Explanation 3(a) of the TNGST Act, the Assessing authority cannot levy tax under Section 3(4) of the Act - HC Highlights VAT and Sales Tax Mon, 19 Mar 2018 07:23:25 +0530 https://www.taxtmi.com/highlights?id=38421