2018 (3) TMI 1216

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....axes) 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 29.08.2011 made in C.T.A.No.218 of 2004. 2. Short facts leading to the filing of the appeal are that the respondent, Tvl.Bonomi Belgium Ventiel India Pvt. Ltd., manufacturers of Rough Ca....

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....s filed an appeal before the Appellate Assistant Commissioner (CT) (Main) Coimbatore, who confirmed the assessment made by the Assessing Officer in AP No.62/2004 dated 17.05.2004. 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.218 of 2004. 5. Following....

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....les 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 so manufactured" as contained in sub Section (4) of Section 3 of ....

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.... 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 charging provisions as evident from the non-obstante claus....