https://www.taxtmi.com/caselaws?id=357341 Export sales of manufactured goods were held outside the scope of the additional 1% levy under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959. The court reasoned that Section 3(4) applies only where a dealer, after availing the concessional purchase tax under Section 3(3), does not sell the manufactured goods and instead dispatches them outside the State in the specified modes; export sales do not fit that scheme. Explanation 3(a) to Section 2(n) treated the transaction as a sale for Act purposes, but Article 286 of the Constitution and Section 5(3) of the Central Sales Tax Act prevented indirect taxation of export transactions. The State's revisions were dismissed. en-us Tue, 10 Oct 2017 00:00:00 +0530 Mon, 19 Mar 2018 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357341 Export sales of manufactured goods were held outside the scope of the additional 1% levy under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959. The court reasoned that Section 3(4) applies only where a dealer, after availing the concessional purchase tax under Section 3(3), does not sell the manufactured goods and instead dispatches them outside the State in the specified modes; export sales do not fit that scheme. Explanation 3(a) to Section 2(n) treated the transaction as a sale for Act purposes, but Article 286 of the Constitution and Section 5(3) of the Central Sales Tax Act prevented indirect taxation of export transactions. The State's revisions were dismissed. Case-Laws VAT and Sales Tax Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357341