https://www.taxtmi.com/caselaws?id=161362 Deduction for goods used in a works contract was unavailable because purchases made from outside the State did not, by themselves, show that the goods were in the course of inter-State trade or commerce under section 3-B(2)(a) of the Tamil Nadu General Sales Tax Act, 1959. Since no material proved that statutory condition, tax on the turnover was sustained. The assessment was also treated as a best judgment assessment after the return was found incomplete and incorrect and the turnover was estimated under section 12(2), so penalty under section 12(3)(b) was valid. Mens rea was not required for this civil penalty. en-us Tue, 27 Feb 2001 00:00:00 +0530 Thu, 16 Jan 2014 15:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161362 Deduction for goods used in a works contract was unavailable because purchases made from outside the State did not, by themselves, show that the goods were in the course of inter-State trade or commerce under section 3-B(2)(a) of the Tamil Nadu General Sales Tax Act, 1959. Since no material proved that statutory condition, tax on the turnover was sustained. The assessment was also treated as a best judgment assessment after the return was found incomplete and incorrect and the turnover was estimated under section 12(2), so penalty under section 12(3)(b) was valid. Mens rea was not required for this civil penalty. Case-Laws VAT and Sales Tax Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161362