https://www.taxtmi.com/caselaws?id=376524 A statutory deduction under Section 3B(2)(a) of the Tamil Nadu General Sales Tax Act could not be raised for the first time in tax case revision where the assessee had never claimed it before the assessing authority, first appellate authority, or Tribunal. The assessee had instead proceeded only under Section 3B(2)(e) on a flat-rate basis for dyeing contracts, and no alternate proportionate deduction plea had been made earlier. The revisional challenge therefore failed, and the assessments and Tribunal view were left undisturbed. en-us Thu, 24 Jan 2019 00:00:00 +0530 Tue, 12 Mar 2019 07:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376524 A statutory deduction under Section 3B(2)(a) of the Tamil Nadu General Sales Tax Act could not be raised for the first time in tax case revision where the assessee had never claimed it before the assessing authority, first appellate authority, or Tribunal. The assessee had instead proceeded only under Section 3B(2)(e) on a flat-rate basis for dyeing contracts, and no alternate proportionate deduction plea had been made earlier. The revisional challenge therefore failed, and the assessments and Tribunal view were left undisturbed. Case-Laws VAT and Sales Tax Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376524