Court Rules Tax on Goods for Export Sales Not Permissible Under TNGST Act Section 2(n) Explanation 3(a.

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....Levy of tax on purchase of goods - since the export sale is fully covered by the definition of sale under Section 2(n) read with Explanation 3(a) of the TNGST Act, the Assessing authority cannot levy tax under Section 3(4) of the Act - HC....