https://www.taxtmi.com/caselaws?id=159480 The High Court upheld the Tribunal's decision that the transactions were works contracts and not taxable under the Tamil Nadu General Sales Tax Act. Consequently, the penalty under section 12(3) was not applicable. The court dismissed the Revenue's petitions, finding no error in the Tribunal's approach and denying the enhancement petition. en-us Wed, 02 Sep 1992 00:00:00 +0530 Tue, 26 Nov 2013 12:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159480 The High Court upheld the Tribunal's decision that the transactions were works contracts and not taxable under the Tamil Nadu General Sales Tax Act. Consequently, the penalty under section 12(3) was not applicable. The court dismissed the Revenue's petitions, finding no error in the Tribunal's approach and denying the enhancement petition. Case-Laws VAT and Sales Tax Wed, 02 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159480