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TMI Blog2018 (4) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be assessed to tax under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 - appeal dismissed - decided against Revenue. - Tax Case ( Revision ) No. 61 of 2018 - - - Dated:- 23-3-2018 - S. Manikumar And V. Bhavani Subbaroyan, JJ. For the 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), Coimbatore, dated 05.08.2011 made in CTA No.270 of 2003. 2. Short facts leading to the filing of the appeal are that the respondent, TVl.Interfit India Limited, manufacturers of S.G. Iron Pipe Fittings, Fabric Cotton Yarn were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax ACt, 1959 and consequently held that purchase turnover of raw materials by issue of Form XVII declaration availing concessional rate of tax under Section 3(3) of the Tamil Nadu General 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. 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 intr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evident from the non-obstante clause occurring at the beginning of Section 3(3) of the said Act? 7. 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? 7. Earlier, on the 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 Nos.42 43 of 2017, filed by the State, at the admission stage itself. 8. As the instant Tax Case (Revision) is similar, o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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