https://www.taxtmi.com/caselaws?id=158910 Assessment of dyeing contracts under section 3B of the Tamil Nadu General Sales Tax Act required proper exclusion of labour and other charges under section 3B(2)(e), and the Tribunal noted that the assessable turnover could not be determined correctly on the existing materials. It found that the assessees had not been given sufficient opportunity to produce books of account and objections, and that the statutory deduction of 50 per cent towards labour and other charges had not been applied in the impugned assessments. The assessment orders were therefore set aside, with liberty to make fresh assessments after allowing the assessees time to file objections and establish the permissible exclusions and deductions. en-us Wed, 25 Sep 1996 00:00:00 +0530 Sat, 09 Nov 2013 13:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158910 Assessment of dyeing contracts under section 3B of the Tamil Nadu General Sales Tax Act required proper exclusion of labour and other charges under section 3B(2)(e), and the Tribunal noted that the assessable turnover could not be determined correctly on the existing materials. It found that the assessees had not been given sufficient opportunity to produce books of account and objections, and that the statutory deduction of 50 per cent towards labour and other charges had not been applied in the impugned assessments. The assessment orders were therefore set aside, with liberty to make fresh assessments after allowing the assessees time to file objections and establish the permissible exclusions and deductions. Case-Laws VAT and Sales Tax Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158910