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TMI Blog2019 (12) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... ill have no application since situs of the export sales of the petitioners for the purpose of said Section was the State of Tamil Nadu and by virtue of the said factual position, the applicability of Section 3(4) stands excluded for the exigibility of tax. There is no merit in the present Revision Cases filed by the State - revision dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... of raw materials at the concessional rate of tax under section 3(3) of the TNGST Act, 1959. In support of this contention, the learned State Representative would rely upon the case law reported in (2004) 136 STC 215 in "ELGI" Equipments vs. Assistant Commissioner of Commercial Taxes and (1997) 107 STC 571 in State of Karnataka vs. B.M.Ashraf and Co." 11) To repel this contention, the learned Counsel for the Appellant/Assessee would submit that recently a Division Bench of the Hon'ble High Court of Madras in the case law reported in (2010) 36 VST 67 in Tube Investments of India Ltd. vs. State of Tamil Nadu has held that export sale is also a "sale" as contemplated in the first part of Section 3(4) of the Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Honourable High Court of Madras in the case law cited above that export is also a sale as contemplated in the first part of Section 3(4) of the TNGST Act, 1959 and consequently hold that purchase turnovers of raw materials by issue of Form XVII declaration availing concessional rate of tax under Section 3(3) of the TNGST Act, 1959 corresponding to the export of manufactured goods could not be assessed to tax under Section 3(4) of the TNGST Act 1959 and we answer this point in favour of the Appellant." 4. The relevant portion of the decision in Tube Investments of India Limited case ((2010) 36 VST 67) is also quoted below for ready reference:- "The petitioners purchased chemicals, consumables and packing materials at concessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 2(n) of the Act for the purpose of the Act. The expression "any other manner" in section 3(4) having been used following the expression "for sale" and applies the maximum edusdem generis, it could only mean that any despatch to a place outside the State either by way of breach transfer or by transfer to an agent by whatever manner called, either for sale or for any other purpose, and it could not be attributed to an export sale. Therefore the export sale was nothing but a sale for which and exigency of liability would not occur as provided under section 3(4) of the Act." 4. The above decision in Tube Investments of India Limited case ((2010) 36 VST 67) has been followed by another Division Bench in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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