https://www.taxtmi.com/caselaws?id=148461 The High Court of Madras dismissed the tax case as the exemption issue was not raised before the assessing authority by the assessee, precluding consideration by the Tribunal. The Tribunal lacked jurisdiction to entertain the exemption question raised for the first time. en-us Tue, 24 Jun 1969 00:00:00 +0530 Sat, 27 Apr 2013 13:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148461 The High Court of Madras dismissed the tax case as the exemption issue was not raised before the assessing authority by the assessee, precluding consideration by the Tribunal. The Tribunal lacked jurisdiction to entertain the exemption question raised for the first time. Case-Laws VAT and Sales Tax Tue, 24 Jun 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148461