https://www.taxtmi.com/caselaws?id=247757 The Court allowed the Tax Case Revision, ruling in favor of the petitioner's claim for concessional levy under Section 3(3) of the Tamil Nadu General Sales Tax Act for the assessment year 1994-95. The judgment emphasized the distinct nature of veneer and timber, clarifying that the VI Schedule's provisions did not impact the petitioner's entitlement to the concessional levy. The Court's analysis focused on the Act's intent to provide reduced tax rates for goods used in manufacturing specific items, supporting the petitioner's claim and highlighting the legislative purpose behind such concessions. en-us Fri, 08 Apr 2011 00:00:00 +0530 Sat, 04 Oct 2014 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247757 The Court allowed the Tax Case Revision, ruling in favor of the petitioner's claim for concessional levy under Section 3(3) of the Tamil Nadu General Sales Tax Act for the assessment year 1994-95. The judgment emphasized the distinct nature of veneer and timber, clarifying that the VI Schedule's provisions did not impact the petitioner's entitlement to the concessional levy. The Court's analysis focused on the Act's intent to provide reduced tax rates for goods used in manufacturing specific items, supporting the petitioner's claim and highlighting the legislative purpose behind such concessions. Case-Laws VAT and Sales Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247757