https://www.taxtmi.com/caselaws?id=164790 The High Court upheld the Tamil Nadu Sales Tax Appellate Tribunal's decision in favor of the assessee, allowing appeals against revised assessment orders. The Court determined that the goods sold were finished products, not rough castings, influencing their classification for tax purposes. Penalties invoked by the assessing authority were set aside by the Tribunal and upheld by the Court. The Court clarified that each assessment year is independent, dismissing the assessee's argument against filing appeals. Emphasizing customer specifications and legal precedents, the Court supported the Tribunal's decision, ultimately dismissing the writ petitions and affirming the Tribunal's ruling. en-us Fri, 03 Jul 2009 00:00:00 +0530 Thu, 06 Nov 2014 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164790 The High Court upheld the Tamil Nadu Sales Tax Appellate Tribunal's decision in favor of the assessee, allowing appeals against revised assessment orders. The Court determined that the goods sold were finished products, not rough castings, influencing their classification for tax purposes. Penalties invoked by the assessing authority were set aside by the Tribunal and upheld by the Court. The Court clarified that each assessment year is independent, dismissing the assessee's argument against filing appeals. Emphasizing customer specifications and legal precedents, the Court supported the Tribunal's decision, ultimately dismissing the writ petitions and affirming the Tribunal's ruling. Case-Laws VAT and Sales Tax Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164790