2018 (3) TMI 161

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....r : Mr.K.Venkatesan Government Advocate ORDER (Order of the Court was made by S.MANIKUMAR, J) Instant Tax Case (Revision) is filed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, dated 29/8/2011, made in CTA No.113 of 2004 2. Short facts leading to the filing of the appeal are that the respondent Tvl.Bonomi Belgium Ventiel India Pvt Ltd.....

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.... an appeal, before the Appellate Assistant Commissioner (CT) (Main) Coimbatore, who dismissed the appeal. 4. Challenging the said order, the respondent preferred an appeal in CTA No.113 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 ....

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....urring 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? 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 good....

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....the Appellate Tribunal is correct in placing a construction on the expression "in any other manner" occurring under 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....