https://www.taxtmi.com/caselaws?id=357513 Tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 could not be levied on the purchase value of goods bought against Form XVII declarations and used in manufacturing goods later sold by way of export. The court applied the earlier precedent that an export sale falls within the statutory definition of sale under Section 2(n) read with Explanation 3(a), so the levy could not be sustained on the same transaction. The revision was treated as covered by that identical legal position, and the substantial questions of law were answered against the Revenue. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 24 Mar 2018 08:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357513 Tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 could not be levied on the purchase value of goods bought against Form XVII declarations and used in manufacturing goods later sold by way of export. The court applied the earlier precedent that an export sale falls within the statutory definition of sale under Section 2(n) read with Explanation 3(a), so the levy could not be sustained on the same transaction. The revision was treated as covered by that identical legal position, and the substantial questions of law were answered against the Revenue. Case-Laws VAT and Sales Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357513