https://www.taxtmi.com/caselaws?id=159559 Ready-made garments sold under a registered brand name were held to fall within item 87 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, so the notifications issued under section 17 of the Madras General Sales Tax Act did not govern their taxation. The assessee's challenge to the rate of tax therefore failed. The Court also approved the Tribunal's direction that C form declarations produced at the appellate stage be examined by the assessing authority on remand, leaving their entertainability to be decided in that process. The revision accordingly failed and the classification was upheld. en-us Tue, 09 Apr 1991 00:00:00 +0530 Wed, 27 Nov 2013 14:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159559 Ready-made garments sold under a registered brand name were held to fall within item 87 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, so the notifications issued under section 17 of the Madras General Sales Tax Act did not govern their taxation. The assessee's challenge to the rate of tax therefore failed. The Court also approved the Tribunal's direction that C form declarations produced at the appellate stage be examined by the assessing authority on remand, leaving their entertainability to be decided in that process. The revision accordingly failed and the classification was upheld. Case-Laws VAT and Sales Tax Tue, 09 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159559