2017 (12) TMI 1425

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....) Instant Tax Case (Revision) is filed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore dated 05.08.2011 made in CTA No.156/2004. 2. Short facts leading to the filing of the appeal are that the respondent Tvl.Sri Venkatalakshmi Packings, manufacturers of corrugated boxes were finally determined on a total and taxable turnover of Rs. 31,91,80,729/- a....

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....ent under section 3(4). 4. Challenging the said order, the respondent preferred an appeal in CTA No.156 of 2004, before the Tamil Nadu Sales Tax Appellate Tribunal (AB) Coimbatore. Following the decision of this Court in Tube Investment of India Ltd., v. State of Tamil Nadu reported in [2010] 36 VST 67 (Mad.), in which it is held that "export is also a sale as contemplated in the first part of se....

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....uding not only intra state but also export sale? 2. 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....

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....der sub Section (4) of Section 3 of the Tamil Nadu General Sales Tax Act, 1959 would not include export sale within its ambit? 6. Whether the Appellate Tribunal has failed to appreciate that sections 3(3) and 3(4) of the Tamil Nadu General Sales Tax Act, 1959 are not designed as charging provisions as evident from the non-obstante clause occurring at the beginning of Section 3(3) of the said Act....