https://www.taxtmi.com/caselaws?id=247283 The Court rejected the Revenue's appeal against the Sales Tax Appellate Tribunal's order for the assessment year 1993-94. It was determined that expenses incurred in commissioning imported machinery by a dealer for its customer did not form part of the cost of machinery to attract tax liability under the Tamil Nadu General Sales Tax Act, 1959. The Court upheld the Tribunal's decision, emphasizing that payments for technical services and related expenses, separate from the sale of goods, were not subject to tax assessment. The Tax Case (Revision) was rejected with no costs incurred. en-us Fri, 21 Sep 2012 00:00:00 +0530 Wed, 07 May 2014 11:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247283 The Court rejected the Revenue's appeal against the Sales Tax Appellate Tribunal's order for the assessment year 1993-94. It was determined that expenses incurred in commissioning imported machinery by a dealer for its customer did not form part of the cost of machinery to attract tax liability under the Tamil Nadu General Sales Tax Act, 1959. The Court upheld the Tribunal's decision, emphasizing that payments for technical services and related expenses, separate from the sale of goods, were not subject to tax assessment. The Tax Case (Revision) was rejected with no costs incurred. Case-Laws VAT and Sales Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247283