https://www.taxtmi.com/caselaws?id=153340 Turnover from purchases of jewellery material was treated as taxable under section 7-A of the Tamil Nadu General Sales Tax Act, following the reasoning applied in the connected matter. The revisional authority could not disturb an earlier final order granting compounding under section 7(1) or aggregate that turnover with the later assessment, because its power was confined to the assessment lawfully under challenge. The earlier compounding order had attained finality and could not be reopened after the statutory period. The result was that tax under section 7-A was upheld, while the assessee retained the benefit of compounding for the earlier order. en-us Thu, 22 Nov 1979 00:00:00 +0530 Mon, 22 Jul 2013 16:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153340 Turnover from purchases of jewellery material was treated as taxable under section 7-A of the Tamil Nadu General Sales Tax Act, following the reasoning applied in the connected matter. The revisional authority could not disturb an earlier final order granting compounding under section 7(1) or aggregate that turnover with the later assessment, because its power was confined to the assessment lawfully under challenge. The earlier compounding order had attained finality and could not be reopened after the statutory period. The result was that tax under section 7-A was upheld, while the assessee retained the benefit of compounding for the earlier order. Case-Laws VAT and Sales Tax Thu, 22 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153340