https://www.taxtmi.com/caselaws?id=358261 Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 was construed narrowly, and the court held that export sales of manufactured goods could not be used to extend purchase turnover tax on raw materials bought against Form XVII declarations unless the statute clearly so provided. The Revenue's reliance on situs and on distinctions drawn from Section 5(3) of the Central Sales Tax Act, 1956 did not displace the earlier view in Tube Investment of India Ltd. The levy was therefore held impermissible on the facts presented, and the substantial questions were answered against the Revenue. en-us Fri, 23 Mar 2018 00:00:00 +0530 Mon, 09 Apr 2018 07:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358261 Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 was construed narrowly, and the court held that export sales of manufactured goods could not be used to extend purchase turnover tax on raw materials bought against Form XVII declarations unless the statute clearly so provided. The Revenue's reliance on situs and on distinctions drawn from Section 5(3) of the Central Sales Tax Act, 1956 did not displace the earlier view in Tube Investment of India Ltd. The levy was therefore held impermissible on the facts presented, and the substantial questions were answered against the Revenue. Case-Laws VAT and Sales Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358261