https://www.taxtmi.com/caselaws?id=366891 The High Court upheld the Tribunal's decision in a tax case involving a registered dealer under the Tamil Nadu General Sales Tax Act, 1959. The Court dismissed the Revenue's appeal, ruling in favor of the dealer due to the lack of evidence supporting the property transfer allegation during a civil works contract assessment. The Court emphasized the necessity of factual evidence and proper assessment procedures, concluding that the revision of assessment was unfounded and lacked factual basis. en-us Mon, 03 Sep 2018 00:00:00 +0530 Wed, 12 Sep 2018 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366891 The High Court upheld the Tribunal's decision in a tax case involving a registered dealer under the Tamil Nadu General Sales Tax Act, 1959. The Court dismissed the Revenue's appeal, ruling in favor of the dealer due to the lack of evidence supporting the property transfer allegation during a civil works contract assessment. The Court emphasized the necessity of factual evidence and proper assessment procedures, concluding that the revision of assessment was unfounded and lacked factual basis. Case-Laws VAT and Sales Tax Mon, 03 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366891