https://www.taxtmi.com/caselaws?id=158573 Printing turnover arising from customer-specific orders required independent examination to determine whether the transactions were outright sales or works contracts; because the appellate authorities did not assess the underlying materials or give reasoned findings, the sale characterization was set aside and remanded for fresh consideration. Penalty under section 22(2) of the Tamil Nadu General Sales Tax Act could be imposed only where tax was collected in contravention of section 22(1), and the authority had to consider the dealer's explanation and any bona fide belief before acting; as that independent application of mind was absent, the penalty was also set aside and remanded under the pre-amendment provision. en-us Thu, 07 Jan 2010 00:00:00 +0530 Sat, 18 Oct 2014 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158573 Printing turnover arising from customer-specific orders required independent examination to determine whether the transactions were outright sales or works contracts; because the appellate authorities did not assess the underlying materials or give reasoned findings, the sale characterization was set aside and remanded for fresh consideration. Penalty under section 22(2) of the Tamil Nadu General Sales Tax Act could be imposed only where tax was collected in contravention of section 22(1), and the authority had to consider the dealer's explanation and any bona fide belief before acting; as that independent application of mind was absent, the penalty was also set aside and remanded under the pre-amendment provision. Case-Laws VAT and Sales Tax Thu, 07 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158573