2014 (9) TMI 893

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..... 3,26,68,145/- and Rs. 3,10,88,587/- respectively for the assessment year 2005-06. The respondent had effected purchase of raw materials availing concessional rate of tax under Section 3(3) of the Tamil Nadu General Sales Tax Act by issue of Form XVII Declaration and used the same for manufacture of goods and effected export sales to 100% EOU. The respondent was assessed on a total cum taxable turnover of Rs. 5,71,71,742/- under the Tamil Nadu General Sales Tax Act The Assessing Officer rejected the claim of the assessee that the purchase turnover under Section 3(3) corresponding to the export turnover could not be assessed to tax under Section 3(4) of the TNGST Act and assessed the turnover of Rs. 2,60,70,677/- by adopting a formula at 1%....

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....ing in sub-section (4) of Section 3 of the Tamil Nadu General Sales Tax Act, 1959 as including not only intra state but also export sale? ii) Whether the Appellate Tribunal is correct in invoking the principle of situs as envisaged in Explanation 3 (a) to Section 2 (n) of the Tamil Nadu General Sales Tax Act, 1959 for the purpose of interpretation of the expression does not sell the goods so manufactured as contained in sub-section (4) of Section 3 of the Act so as to bring it within the ambit of the said explanation? iii) Whether the Appellate Tribunal is legally correct in distinguishing the judgment of the Hon'ble Supreme Court in the case of State of Karnataka Vs B.M. Ashraf & Co. reported in 107 STC 571 where it was held tha....