2016 (10) TMI 1225

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....For The Petitioner : Mr. P. Rajavelu for M/s R. Senniappan For The Respondent : Mr. S. Kanmani Annamalai, Standing Counsel for the Department JUDGMENT (Judgment of the Court was delivered by Nooty. Ramamohana Rao, J.) The Assessee has preferred this Revision under Section 38 of the Tamil Nadu General Sales Tax Act,1959 to revise the common order passed by the Tamil Nadu Sales Tax Appellate T....

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....arnataka vs. Ashraf & Co) dealing with on alien Act for a different purpose containing specific provision in the statute as "sale in the State", which provision is not there in Sec. 3(4) of the TNGST Act 1959? 3. The petitioner is a manufacturer of Shoes and Shoe uppers in Tamil Nadu. The manufactured products are exported by it. In the process of manufacture, it purchases the necessary materials....

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....ction (4) of Section 3 of the Act, the crucial question of fact to be decided is whether the sale has taken at a place outside the State either by way of branch transfer or by transfer in any other manner for the purpose of selling the same at the place which is falling outside the State. 4. In cases where the manufactured goods are sold by way of export, no such transfer of goods can be construe....