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TMI Blog2015 (4) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 51 of 2014 - - - Dated:- 24-9-2014 - R. Sudhakar And G. M. Akbar Ali,JJ. For the Petitioner : Dr. (Mrs.) Anita Sumanth, Special Government Pleader ORDER (Delivered by R. Sudhakar,J.) This Tax Case (Revision) is filed by the Revenue as against the order dated 19.12.2013 made in C.T.A.No.99 of 2004 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore raising the following substantial questions of law: i) 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? ii) Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring at the beginning of Section 3 (3) of the said Act? vii) Whether the Appellate Tribunal has totally failed to consider that Tamil Nadu General Sales Tax Act, 1959, was enacted to levy tax on sales or purchases within the State of Tamil Nadu alone as evident from the pre-factory explanation to the said Act. 2. The brief facts are as follows: The respondent/assessee is engaged in the manufacture of C.I.Rough Castings. The assessee filed return of income declaring a total and taxable turnover of ₹ 13,29,44,863/- and 13,13,59,830/- respectively for the assessment year 2001-02. The Assessing Officer called for the accounts and checked the same. On the basis of the result of inspection conducted in the place of business of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the petitioner and perused the materials placed before this Court. 7. It is not in dispute that the respondent/assessee claimed the benefit of lesser tax under Section 3(3) of the Tamil Nadu General Sales Tax Act on the purchase of goods under Form XVII, which was denied by the Original Authority as well as the First Appellate Authority, but was granted by the Tribunal. The short issue involved in this case is whether the Tribunal was justified in deleting the turnover in terms of Section 3(4) of the Tamil Nadu General Sales Tax Act. 8. The issue involved in this Revision is no longer res integra in view of the decision reported in (2010) 36 VST 67 (M/s.Tube Investments of India Limited V. State of Tamil Nadu), wherein, this Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eory of the eminent jurist Kelsen (the pure theory of law) in every country there is a hierarchy of laws and the general principle is that a law in a higher layer of this hierarchy will prevail over the law in a lower layer of the hierarchy (see Kelsen's The General Theory of Law and State ) In our country this hierarchy is as follows:- (i) The Constitution of India (ii) Statutory law (which may be either Parliamentary law or law made by the State legislature). (iii) Delegated Legislation (which may be in the form of rules made under the statute, regulations made under the statute, etc) (iv) Purely administrative or executive orders. Applying the said principles to the facts of this case, as in the hierarchy of law, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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