https://www.taxtmi.com/caselaws?id=167757 Old and worn-out jewellery purchased and used in manufacturing new jewellery was treated as taxable at the last purchase point under the Tamil Nadu General Sales Tax Act, and the Tribunal upheld purchase tax under Section 7A on that basis. Defects in stock records and bought notes, including the absence of separate accounts for old and new jewellery and unverifiable seller particulars, justified the ad hoc addition in assessment; the challenge was treated as a factual issue and no legal infirmity warranting revision was found. en-us Thu, 20 Sep 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167757 Old and worn-out jewellery purchased and used in manufacturing new jewellery was treated as taxable at the last purchase point under the Tamil Nadu General Sales Tax Act, and the Tribunal upheld purchase tax under Section 7A on that basis. Defects in stock records and bought notes, including the absence of separate accounts for old and new jewellery and unverifiable seller particulars, justified the ad hoc addition in assessment; the challenge was treated as a factual issue and no legal infirmity warranting revision was found. Case-Laws VAT and Sales Tax Thu, 20 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167757