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TMI Blog2018 (4) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicability of Section 3(4) stands excluded for the exigibility of tax - revision dismissed. - T.C.R. No. 56 of 2018 - - - Dated:- 22-3-2018 - 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 to revise the order dated 30.11.2010, passed in T.A.No.69 of 2006, on the file of the Tamilnadu Sales Tax Appellate Tribunal (Main Bench), Chennai. 2. Short facts leading to the filing of the revision are that the respondent, Tvl. Sanmar Speciality Chemicals Ltd., Chennai were assessed on a total and taxable turnover of ₹ 2,28,17,414/- for the assessment year 2001- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Ltd., v. State of Tamil Nadu reported in [2010] 36 VST 67 (Mad.), the Appellate Tribunal, by common order dated 30.11.2010, allowed the appeal filed by the appellant/dealer by stating that export is also a sale as contemplated in the first part of section 3(4) of the Tamil Nadu General Sales 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 (Revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub Section (4) of Section 3 of the Tamil Nadu General Sales Tax Act, 1959 would not include export sale within its ambit? (6) Whether the Appellate Tribunal has failed to appreciate that Sections 3(3) and 3(4) of the Tamil Nadu General Sales Tax Act, 1959 are not designed as charging provisions as evident from the non-obstante clasue 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? (8) Whether the Appellate Tribunal is right in law in deleting the levy of penalty un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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