https://www.taxtmi.com/caselaws?id=365466 The Madras HC held that an assessee could not introduce fresh substantial questions of law in the State's revision after the Supreme Court had granted liberty to pursue additional queries before the appropriate forum, as that liberty had to be exercised before the assessing authority and not belatedly. It further held that the levy under Section 3-B of the Tamil Nadu General Sales Tax Act, 1959 on job work of dyeing and processing was covered by the Court's earlier binding decision on identical facts and the same works contract issue. The Tribunal's order was set aside, and the tax levy was sustained in favour of the State. en-us Fri, 06 Jul 2018 00:00:00 +0530 Sat, 18 Aug 2018 09:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365466 The Madras HC held that an assessee could not introduce fresh substantial questions of law in the State's revision after the Supreme Court had granted liberty to pursue additional queries before the appropriate forum, as that liberty had to be exercised before the assessing authority and not belatedly. It further held that the levy under Section 3-B of the Tamil Nadu General Sales Tax Act, 1959 on job work of dyeing and processing was covered by the Court's earlier binding decision on identical facts and the same works contract issue. The Tribunal's order was set aside, and the tax levy was sustained in favour of the State. Case-Laws VAT and Sales Tax Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365466