https://www.taxtmi.com/caselaws?id=161325 The Tribunal upheld the validity of the clarification issued by the first respondent under section 28-A of the TNGST Act, concluding that it was justified and in accordance with the law, dismissing the petition accordingly. The clarification regarding tax liability under section 7-E was deemed valid, despite the petitioner's arguments on exemption under section 3(1)(b) for turnover up to Rs. 3 lakhs. The Tribunal highlighted the distinctions between sections 3 and 7-E of the TNGST Act in terms of tax payment and benefits, affirming the applicability of the clarification and rejecting the petitioner's contentions for parity in tax treatment. en-us Wed, 04 Sep 2002 00:00:00 +0530 Tue, 14 Jan 2014 18:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161325 The Tribunal upheld the validity of the clarification issued by the first respondent under section 28-A of the TNGST Act, concluding that it was justified and in accordance with the law, dismissing the petition accordingly. The clarification regarding tax liability under section 7-E was deemed valid, despite the petitioner's arguments on exemption under section 3(1)(b) for turnover up to Rs. 3 lakhs. The Tribunal highlighted the distinctions between sections 3 and 7-E of the TNGST Act in terms of tax payment and benefits, affirming the applicability of the clarification and rejecting the petitioner's contentions for parity in tax treatment. Case-Laws VAT and Sales Tax Wed, 04 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161325