https://www.taxtmi.com/caselaws?id=359966 Manufactured corrugated boxes sold to exporters were held not liable to tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, because the governing precedent treated such export sales as sales within Section 2(n) read with Explanation 3(a). On that basis, the turnover from those sales could not be brought to tax again under Section 3(4). The Madras High Court therefore answered the questions against the Revenue, upheld the Tribunal's deletion of the levy, and dismissed the revision. en-us Fri, 06 Apr 2018 00:00:00 +0530 Mon, 07 May 2018 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359966 Manufactured corrugated boxes sold to exporters were held not liable to tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, because the governing precedent treated such export sales as sales within Section 2(n) read with Explanation 3(a). On that basis, the turnover from those sales could not be brought to tax again under Section 3(4). The Madras High Court therefore answered the questions against the Revenue, upheld the Tribunal's deletion of the levy, and dismissed the revision. Case-Laws VAT and Sales Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359966