https://www.taxtmi.com/caselaws?id=164862 A fresh challenge to tax liability on copra purchased from other States under the Tamil Nadu General Sales Tax Act was not entertained in revision because the point was available at assessment, first appeal and Tribunal stages, yet was raised only after more than 25 years and not included in the revision grounds. The HC held that introducing such a belated question of law would prejudice the revenue. As no other contention was pressed, the penalty under section 16(2) was left undisturbed. en-us Wed, 06 Jan 2010 00:00:00 +0530 Mon, 05 May 2014 12:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164862 A fresh challenge to tax liability on copra purchased from other States under the Tamil Nadu General Sales Tax Act was not entertained in revision because the point was available at assessment, first appeal and Tribunal stages, yet was raised only after more than 25 years and not included in the revision grounds. The HC held that introducing such a belated question of law would prejudice the revenue. As no other contention was pressed, the penalty under section 16(2) was left undisturbed. Case-Laws VAT and Sales Tax Wed, 06 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164862