https://www.taxtmi.com/caselaws?id=68894 Section 32(2)(b) of the Tamil Nadu General Sales Tax Act bars the Deputy Commissioner from revising an assessment order once that order has been made the subject matter of an appeal before the appellate hierarchy; the doctrine of merger does not override this statutory restriction, and revisional interference is therefore unavailable. The text also states that turnover from sale of discarded machinery, empty drums and old gunnies is taxable where the goods arise from manufacturing operations and their sale is incidental or ancillary to business, bringing the transactions within the extended definition of business under section 2(d)(ii). en-us Fri, 30 Jan 1976 00:00:00 +0530 Sat, 02 Apr 2011 12:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68894 Section 32(2)(b) of the Tamil Nadu General Sales Tax Act bars the Deputy Commissioner from revising an assessment order once that order has been made the subject matter of an appeal before the appellate hierarchy; the doctrine of merger does not override this statutory restriction, and revisional interference is therefore unavailable. The text also states that turnover from sale of discarded machinery, empty drums and old gunnies is taxable where the goods arise from manufacturing operations and their sale is incidental or ancillary to business, bringing the transactions within the extended definition of business under section 2(d)(ii). Case-Laws Income Tax Fri, 30 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68894