https://www.taxtmi.com/caselaws?id=376317 The Court upheld the Tribunal's decision confirming the levy of tax under Section 3(b) of the Tamil Nadu General Sales Tax Act, 1959, despite the lack of concrete evidence. The petitioner's argument that the job work activities did not require pricing details in delivery challans was dismissed. The Court emphasized the need for a re-examination by the Assessing Officer to consider the job work aspect and documents without focusing solely on material value. The Tribunal's justification for confirming the tax levy on job work without a written agreement was set aside, and the matter was remanded for further assessment, allowing the petitioner to provide additional evidence and oral testimony. en-us Thu, 24 Jan 2019 00:00:00 +0530 Thu, 07 Mar 2019 07:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376317 The Court upheld the Tribunal's decision confirming the levy of tax under Section 3(b) of the Tamil Nadu General Sales Tax Act, 1959, despite the lack of concrete evidence. The petitioner's argument that the job work activities did not require pricing details in delivery challans was dismissed. The Court emphasized the need for a re-examination by the Assessing Officer to consider the job work aspect and documents without focusing solely on material value. The Tribunal's justification for confirming the tax levy on job work without a written agreement was set aside, and the matter was remanded for further assessment, allowing the petitioner to provide additional evidence and oral testimony. Case-Laws VAT and Sales Tax Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376317