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2018 (3) TMI 596
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.... 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 5/6/2014, made in CTA No.84 of 2005. 2. Short facts leading to the filing of the appeal are that the respondent Tvl.Rajnarayanan Textiles Ltd., manufacturers of Cotton yarn were finally determined on a total and taxab....
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.... (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 which it is held that "export is also a sale as contemplated....
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.... 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 goods manufactured" as contained in sub Section (4) of Secti....
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....n 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 charging provisions as evident from the non-obstante clause ....