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<h1>High Court overturns Tribunal decision, allows assessment under section 7</h1> The High Court of Madras allowed the tax case, setting aside the Tribunal's order and directing the assessing authority to assess the petitioner under ... - The High Court of Madras allowed the tax case and set aside the Tribunal's order, directing the assessing authority to assess the petitioner under section 7 of the Tamil Nadu General Sales Tax Act. The court held that the assessee could exercise the option to be assessed under section 7 at any time before the final assessment, based on previous decisions. The court rejected a previous ex parte decision that required the option to be exercised by a specific date.
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