https://www.taxtmi.com/caselaws?id=159521 The Court ruled in favor of the Revenue, overturning the Tamil Nadu Sales Tax Appellate Tribunal's decision and reinstating the turnover assessment under section 7-A of the Tamil Nadu General Sales Tax Act, 1959 on the purchase of lime shell converted into poultry shell grit. The Court held that the conversion constituted the manufacture of a new commodity, distinct from the original lime shell, based on commercial understanding and previous legal interpretations. The penalty for collecting excess tax without authority was upheld, with no costs awarded in the case. en-us Wed, 23 Sep 1992 00:00:00 +0530 Tue, 26 Nov 2013 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159521 The Court ruled in favor of the Revenue, overturning the Tamil Nadu Sales Tax Appellate Tribunal's decision and reinstating the turnover assessment under section 7-A of the Tamil Nadu General Sales Tax Act, 1959 on the purchase of lime shell converted into poultry shell grit. The Court held that the conversion constituted the manufacture of a new commodity, distinct from the original lime shell, based on commercial understanding and previous legal interpretations. The penalty for collecting excess tax without authority was upheld, with no costs awarded in the case. Case-Laws VAT and Sales Tax Wed, 23 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159521