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<h1>High Court upholds assessment of lime shell to lime powder under TN Sales Tax Act</h1> <h3>Decan Limeshell & Co. Versus State of Tamil Nadu</h3> The High Court of Madras dismissed the assessee's appeal against the Joint Commissioner's order to revise the assessment under section 7-A of the Tamil ... - The High Court of Madras dismissed the appeal filed by the assessee against the Joint Commissioner's order to revise the assessment under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The dispute was regarding the purchase turnover of lime shell, which was processed into lime powder. The court held that the lime shell was consumed in the manufacturing process, losing its identity, and therefore, the purchase turnover was rightly brought to assessment under section 7-A. The appeal was dismissed, and no costs were awarded.