https://www.taxtmi.com/caselaws?id=274852 Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 applies where a dealer, after obtaining concessional purchase tax treatment, does not sell the manufactured goods but dispatches them outside the State by branch transfer, transfer to an agent, or a similar mode. Export sales do not amount to such a transfer outside the State for the purpose of this provision. On that interpretation, additional tax under section 3(4) is not attracted to export sales, and the levy cannot be sustained. en-us Wed, 26 Oct 2016 00:00:00 +0530 Fri, 07 Sep 2018 07:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274852 Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 applies where a dealer, after obtaining concessional purchase tax treatment, does not sell the manufactured goods but dispatches them outside the State by branch transfer, transfer to an agent, or a similar mode. Export sales do not amount to such a transfer outside the State for the purpose of this provision. On that interpretation, additional tax under section 3(4) is not attracted to export sales, and the levy cannot be sustained. Case-Laws VAT and Sales Tax Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274852