https://www.taxtmi.com/caselaws?id=164369 Goods purchased on form XVII and used in execution of a works contract attracted concessional tax under section 3(3)(iii) of the Tamil Nadu General Sales Tax Act, 1959, as it stood from 1 April 1990 to 4 September 1991. The relevant statutory provision expressly covered such goods during the assessment period, so the concession could not be denied on the ground that they were not used in manufacture of a new commodity. The authorities were therefore wrong to ignore the provision in force for 1990-91, and the assessment had to be aligned with the statutory concession available for that period. en-us Thu, 25 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164369 Goods purchased on form XVII and used in execution of a works contract attracted concessional tax under section 3(3)(iii) of the Tamil Nadu General Sales Tax Act, 1959, as it stood from 1 April 1990 to 4 September 1991. The relevant statutory provision expressly covered such goods during the assessment period, so the concession could not be denied on the ground that they were not used in manufacture of a new commodity. The authorities were therefore wrong to ignore the provision in force for 1990-91, and the assessment had to be aligned with the statutory concession available for that period. Case-Laws VAT and Sales Tax Thu, 25 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164369