https://www.taxtmi.com/caselaws?id=390049 Additional tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 was not leviable on purchase turnovers of raw materials used in goods manufactured for export. The Court accepted the earlier Division Bench view that export sale is a "sale" within Section 2(n) read with Explanation 3(a), and that the phrase "any other manner" in Section 3(4), read by ejusdem generis, does not extend to export sales. As later precedent had followed the same interpretation, the Tribunal's reliance on binding authority was upheld and the assessee's position was accepted. en-us Fri, 06 Dec 2019 00:00:00 +0530 Sat, 21 Dec 2019 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390049 Additional tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 was not leviable on purchase turnovers of raw materials used in goods manufactured for export. The Court accepted the earlier Division Bench view that export sale is a "sale" within Section 2(n) read with Explanation 3(a), and that the phrase "any other manner" in Section 3(4), read by ejusdem generis, does not extend to export sales. As later precedent had followed the same interpretation, the Tribunal's reliance on binding authority was upheld and the assessee's position was accepted. Case-Laws VAT and Sales Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390049