https://www.taxtmi.com/caselaws?id=392746 Export sales of manufactured goods cannot be artificially brought within the purchase-tax net under section 3(4) of the Tamil Nadu General Sales Tax Act, because the statutory scheme does not permit export transactions to be treated as purchases liable to that levy. A 100% Export Oriented Unit is also entitled to the exemption benefit under the Government notification for purchases made for manufacture, and the explanatory note cannot be used to add an unsupported seller-to-unit condition. On that basis, the adverse assessment view on last purchase tax was unsustainable. en-us Wed, 12 Feb 2020 00:00:00 +0530 Fri, 28 Feb 2020 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392746 Export sales of manufactured goods cannot be artificially brought within the purchase-tax net under section 3(4) of the Tamil Nadu General Sales Tax Act, because the statutory scheme does not permit export transactions to be treated as purchases liable to that levy. A 100% Export Oriented Unit is also entitled to the exemption benefit under the Government notification for purchases made for manufacture, and the explanatory note cannot be used to add an unsupported seller-to-unit condition. On that basis, the adverse assessment view on last purchase tax was unsustainable. Case-Laws VAT and Sales Tax Wed, 12 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392746