https://www.taxtmi.com/caselaws?id=247793 The Court upheld the Tribunal's decision, ruling that the hoardings were immovable property and not subject to assessment under Section 3A of the Tamil Nadu General Sales Tax Act. The Tribunal found no transfer of possession of the hoardings, as they were firmly embedded in concrete foundations, negating the application of Section 3A. The Revenue's appeal was dismissed, confirming the Tribunal's order without costs incurred. en-us Thu, 07 Jul 2011 00:00:00 +0530 Thu, 22 May 2014 08:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247793 The Court upheld the Tribunal's decision, ruling that the hoardings were immovable property and not subject to assessment under Section 3A of the Tamil Nadu General Sales Tax Act. The Tribunal found no transfer of possession of the hoardings, as they were firmly embedded in concrete foundations, negating the application of Section 3A. The Revenue's appeal was dismissed, confirming the Tribunal's order without costs incurred. Case-Laws VAT and Sales Tax Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247793