https://www.taxtmi.com/caselaws?id=405801 Export sales were treated as "sale" under Section 2(n) read with Explanation 3(a) when the goods were within the State and appropriation was ascertained, bringing the transaction within the Act's sale definition. On that footing, Section 3(4) was said not to apply to export sales, so the negative condition that the dealer "does not sell the goods so manufactured" could not be used to impose tax on inputs purchased at the concessional rate under Section 3(3). The text also notes the constitutional embargo under Article 286 on taxing exports and applies ejusdem generis to confine Section 3(4) to non-export sales. en-us Fri, 12 Feb 2021 00:00:00 +0530 Mon, 28 Oct 2024 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405801 Export sales were treated as "sale" under Section 2(n) read with Explanation 3(a) when the goods were within the State and appropriation was ascertained, bringing the transaction within the Act's sale definition. On that footing, Section 3(4) was said not to apply to export sales, so the negative condition that the dealer "does not sell the goods so manufactured" could not be used to impose tax on inputs purchased at the concessional rate under Section 3(3). The text also notes the constitutional embargo under Article 286 on taxing exports and applies ejusdem generis to confine Section 3(4) to non-export sales. Case-Laws VAT / Sales Tax Fri, 12 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405801