https://www.taxtmi.com/caselaws?id=357401 Section 3(4) of the Tamil Nadu General Sales Tax Act was held, in line with binding precedent following Tube Investment of India Ltd., not to support the Revenue's attempt to levy tax on manufactured goods sold outside the State by way of export. The Court treated the questions on the scope of Section 3(4), the situs under Section 2(n) and Explanation 3(a), and the alleged Article 286 infringement as governed by the earlier construction of the provision. The levy was therefore not sustained as contended, the substantial questions of law were answered against the Revenue, and the Tribunal's decision was left undisturbed. en-us Thu, 08 Mar 2018 00:00:00 +0530 Fri, 23 Mar 2018 07:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357401 Section 3(4) of the Tamil Nadu General Sales Tax Act was held, in line with binding precedent following Tube Investment of India Ltd., not to support the Revenue's attempt to levy tax on manufactured goods sold outside the State by way of export. The Court treated the questions on the scope of Section 3(4), the situs under Section 2(n) and Explanation 3(a), and the alleged Article 286 infringement as governed by the earlier construction of the provision. The levy was therefore not sustained as contended, the substantial questions of law were answered against the Revenue, and the Tribunal's decision was left undisturbed. Case-Laws VAT and Sales Tax Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357401