2018 (3) TMI 1104

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....Taxes ) 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 C.T.A.No.111 of 2004. 2. Short facts leading to the filing of the appeal are that the respondent, Bonomi Belgium Ventiel India Pvt Ltd., manufacturers o....

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....Appellate Assistant Commissioner (CT) (Main), Coimbatore, who dismissed the appeal. 4. Against the orders of the Appellate Assistant Commissioner (CT), the appellant/dealer has preferred an appeal before the Tamilnadu Sales Tax Appellate Tribunal (AB) Coimbatore in CTA No.111 of 2004.  5. Following the decision of this Court in Tube Investment of India Ltd., v. State of Tamil Nadu repor....

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.... 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 the ambit of the said explanation? ....

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....f 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? 7. ....