Case Law Details
United Processors Vs State Tax Officer (Madras High Court)
It is brought to notice by the Learned Government Advocate appearing for the Respondent that the Division Bench of this Court in State of Tamil nadu -vs- Tex-in-Printers (Order dated 04.10.2013 in Tax Case (Revision) No. 49 of 2009) has reiterated that after introduction of Section 3-B and the amendment made to the definition of ‘sale’ in Section 2(n)(ii) of the TNGST Act, the transfer of goods involved in works contract would amount to ‘sale’ and the entire turnover has become assessable to tax and that the same view has been expressed by another Division Bench of this Court in State of Tamil Nadu -vs- Tvl. Tamil Nadu Co-operative Textile Processing Mills Limited (Order dated 25.06.2019 in Tax Case No. 2319 of 2008), meaning thereby that the Petitioner cannot have any grievance for the re-assessment of tax liability based on that settled question of law.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Heard Mr. B.Raveendran, Learned Counsel for the Petitioner and Mr. A.N.R.Jayaprathap, Learned Government Advocate appearing for the Respondent, and perused the materials placed on record, apart from the pleadings of the parties.
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