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TMI Blog2018 (3) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... will have no application since situs of the export sales of the petitioners for the purpose of said Section was the State of Tamilnadu and by virtue of the said factual position, the applicability of Section 3(4) stands excluded for the exigibility of tax - revision dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... l Sales Tax Act, 1959 corresponding to the export of manufactured goods could not be assessed to tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959", the tribunal, by order, dated 29/8/2011, allowed the appeal filed by the respondent. State has filed the instant Tax Case (R), 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 manufacture 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider that Tamil Nadu General Sales Tax Act, 1959 was enacted to levy tax on sales to purchase within the State of Tamil Nadu alone as evident from the pre-factory explanation to the said Act?" 5. Heard the learned Government Advocate appearing for the petitioner. 6. Earlier, on similar set of facts and substantial questions of law, following the decision of this Court in Tube Investment of India Ltd., v. State of Tamil Nadu, reported in [2010] 36 VST 67 (Mad.), and other similar cases, we dismissed Tax Case Revision No.47 of 2017, filed by the State at the admission stage itself. 7. As the instant Tax Case (Revision) is similar, following the decision in Tube Investment of India Ltd., v. State of Tamil Nadu, reported in [2010] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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