https://www.taxtmi.com/caselaws?id=359716 Pulpwood was held to qualify for the concessional levy under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959, because binding precedent treated it as outside the meaning of timber in the relevant context and Form XVII declarations supported the claim. The Tribunal's reliance on earlier decisions was also reinforced by a Government Order waiving the differential concessional tax for the relevant period. On that basis, no interference was warranted with the Tribunal's view, and the reduced rate of 3% on the disputed turnover was sustained. en-us Thu, 12 Apr 2018 00:00:00 +0530 Fri, 04 May 2018 08:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359716 Pulpwood was held to qualify for the concessional levy under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959, because binding precedent treated it as outside the meaning of timber in the relevant context and Form XVII declarations supported the claim. The Tribunal's reliance on earlier decisions was also reinforced by a Government Order waiving the differential concessional tax for the relevant period. On that basis, no interference was warranted with the Tribunal's view, and the reduced rate of 3% on the disputed turnover was sustained. Case-Laws VAT and Sales Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359716