2018 (3) TMI 818

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....e 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 07.07.2014 made in C.T.A.No.13 of 2006. 2. Short facts leading to the filing of the appeal are that the respondent, Tvl.Kumaran Packaging Industries, manufacturers of corrugated boxes were originally assessed on a total and taxable ....

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....10.09.2004.  3. Aggrieved against the order of the Assessing Officer, the respondent / dealer has filed an appeal before the Appellate Assistant Commissioner (CT) Erode, who confirmed the assessment made by the Assessing Officer in AP No.295/2004 dated 09.12.2005.  4. Against the orders of the Appellate Assistant Commissioner (CT), the appellant/dealer has preferred an appeal befor....

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....e goods so manufactured  "occurring 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 ....

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.... of the Constitution? 5. Whether 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 Gener....