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TMI Blog2016 (10) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... construed to have taken place outside the State to attract the requirement of payment of additional tax at 1% as provided for in Sub-Section 4 of Section 3 of the Act - In Tube Investments of India Ltd., vs. State of Tamil Nadu reported in (2010) 36 VST 67 (Mad), a Division Bench of this Court has held that Section 3(4) of the Act will have no application to export sales. The sales effected by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the following substantial questions of law: (i) Whether on the facts and in the circumstances of the case and in law, the Tribunal is justified in drawing its impugned finding sustaining the tax levy by interpreting / understanding the word sell in Sec. 3(4), by interpolating the phrase sale in the State into it when it is not in the Statute, which amounts to rewriting the law by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1959. There is no dispute on this factual score. However, under sub-section (4) of Section 3, where a dealer, after availing the concessional rate of tax under sub-section (3), does not sell the goods so manufactured, but dispatches them to a place outside the State either by branch transfer, or by transfer to an agent, for sale, or for disposal in any other manner, except as a direct result of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided for in Sub-Section 4 of Section 3 of the Act. In Tube Investments of India Ltd., vs. State of Tamil Nadu reported in (2010) 36 VST 67 (Mad), a Division Bench of this Court has held that Section 3(4) of the Act will have no application to export sales. We are in complete agreement with the reasons assigned by the Division Bench in Tube Investments of India Limited and subscribe to the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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