2018 (4) TMI 651

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ltd., Chennai were assessed on a total and taxable turnover of Rs. 2,28,17,414/- for the assessment year 2001-02 under the Tamil Nadu General Sales Tax Act, 1959 by the Commercial Tax Officer, Mylapore Assessment Circle. During the course of check of accounts, it was found that the respondent purchased material against Form XVII declarations and used the same in the manufacture of chemicals and made export sales in addition to domestic sales. Hence, the Assessing Officer, arrived at the proportionate value of purchases made against Form XVII which were used in the manufacture of chemicals exported at Rs. 1,24,54,910/- and assessed the same at 1% under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959. The assessee also purchased be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6. Aggrieved against the order of the Tribunal, State has filed the instant Tax case (Revision) on the following substantial questions of law. "(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 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 Secti....