https://www.taxtmi.com/caselaws?id=289240 The HC of Madras allowed the Tax Case Revision in favor of the Revenue, overturning the Sales Tax Appellate Tribunal's decision that exempted the use of dyes and chemicals in works contracts from taxation. The court determined that such use constitutes a taxable "sale" under Section 3B, referencing judicial precedents. No costs were awarded, and the decision was ordered to be communicated to the respondent assessee. en-us Tue, 25 Jun 2019 00:00:00 +0530 Thu, 14 Nov 2024 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289240 The HC of Madras allowed the Tax Case Revision in favor of the Revenue, overturning the Sales Tax Appellate Tribunal's decision that exempted the use of dyes and chemicals in works contracts from taxation. The court determined that such use constitutes a taxable "sale" under Section 3B, referencing judicial precedents. No costs were awarded, and the decision was ordered to be communicated to the respondent assessee. Case-Laws VAT / Sales Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289240