https://www.taxtmi.com/caselaws?id=200462 Transportation charges for moving fly ash were examined on the principle that only amounts with a direct nexus to the sale and forming part of the consideration can enter the taxable value; on that basis, the levy of purchase tax on those charges was held unsustainable. The Tribunal's power to admit additional grounds was also recognised, because an appellant is not barred from raising a new ground merely for not having urged it earlier, especially where the Tribunal may admit supporting material. On the separate tax issue, tax paid under Section 3(4) of the Tamil Nadu General Sales Tax Act did not justify the additional sales tax levy adopted below. en-us Tue, 02 Nov 2010 00:00:00 +0530 Thu, 29 Mar 2018 12:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200462 Transportation charges for moving fly ash were examined on the principle that only amounts with a direct nexus to the sale and forming part of the consideration can enter the taxable value; on that basis, the levy of purchase tax on those charges was held unsustainable. The Tribunal's power to admit additional grounds was also recognised, because an appellant is not barred from raising a new ground merely for not having urged it earlier, especially where the Tribunal may admit supporting material. On the separate tax issue, tax paid under Section 3(4) of the Tamil Nadu General Sales Tax Act did not justify the additional sales tax levy adopted below. Case-Laws VAT and Sales Tax Tue, 02 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200462