2018 (4) TMI 372

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.... 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 05.08.2011 made in CTA No.270 of 2003. 2. Short facts leading to the filing of the appeal are that the respondent, TVl.Interfit India Limited, manufacturers of S.G. Iron Pipe Fittings, Fabric C....

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.... Assistant Commissioner (CT), Coimbatore, who dismissed the appeal by relying on the decision reported in 120 STC 214. 4. Against the orders of the Appellate Assistant Commissioner (CT), Coimbatore, the appellant/dealer has preferred an appeal before the Tamilnadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore in CTA No.270 of 2003. 5. Following the decision of this Court in Tub....

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....aw. "1. Whether the order of the Appellate Tribunal is correct in interpreting the expression "does not sell the 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 explan....

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.... sale of the manufactured goods as being a direct levy on the export sale itself and thus contravening Article 286 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? ....