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TMI Blog2018 (3) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... plicability of Section 3(4) stands excluded for the exigibility of tax - revision dismissed - decided against Revenue. - Tax Case ( Revision ) No. 37 of 2018 - - - Dated:- 12-3-2018 - S. Manikumar And V. Bhavani Subbaroyan, JJ. For Petitioner : Mr.V.Hari Babu Additional Government Pleader (Taxes) 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), Chennai dated 27.02.2012 made in S.T.A.No.417 of 2007. 2. Short facts leading to the filing of the appeal are that the respondent, Tvl.Hongkong Kid Leathers, are doing business in Hides and Skins were finally assessed on a total and taxable turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove purposes are consumed in the process. So the Hon'ble High Court of Madras has held that conversion of wet blue into finished leather is a manufacturing process and the chemicals used in the process is consumed. So in this aspect, the dealer is eligible to claim concessional rate of tax under Form XVII for the chemicals which was purchased by him. There is no any violation in using the chemicals which were stated in their declaration Form and it is decided that conversion of wet blue leather to finished leathers is a manufacturing process and the chemicals used in the process is consumable. We feel that there is no error in the order of the Appellate Assistant Commissioner in deleting the order of the Assessing Officer in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Section 3 of the Act so as to bring it within the ambit of the said explanation? 3. Whether the Appellate Tribunal is correct in construing that the levy of tax attracted under Section 3(4) of the Act in the event of export sale of the manufactured goods as being a direct levy on the export sale itself and thus contravening Article 286 of the Constitution? 4. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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