https://www.taxtmi.com/caselaws?id=164790 Goods manufactured to a purchaser's specifications, dimensions and immediate-use requirements were held not to be rough cast iron castings under item 4(i) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, because machining, processing or tailoring to specification takes the goods outside the declared-goods description. The Tribunal's higher-rate assessment was therefore upheld. It was also clarified that each assessment year is a separate unit in tax law, so the Department's acceptance of a view for one year does not bar appeals for later years. The assessee's challenge failed, and the tax treatment sustained. 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 Goods manufactured to a purchaser's specifications, dimensions and immediate-use requirements were held not to be rough cast iron castings under item 4(i) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, because machining, processing or tailoring to specification takes the goods outside the declared-goods description. The Tribunal's higher-rate assessment was therefore upheld. It was also clarified that each assessment year is a separate unit in tax law, so the Department's acceptance of a view for one year does not bar appeals for later years. The assessee's challenge failed, and the tax treatment sustained. Case-Laws VAT and Sales Tax Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164790