https://www.taxtmi.com/caselaws?id=433386 Steel purchased for use in works contract transactions was taxable under Section 3-B of the Tamil Nadu General Sales Tax Act, 1959 where the assessee could not show that the goods were used in the same form as purchased. The statutory exclusion under Section 3-B(2)(b) applies only when purchased goods from registered dealers are used without conversion, and the Tribunal relied on the assessee's admission and lack of supporting records to reject that claim. In judicial review under Article 226, the High Court confined itself to the decision-making process and found no perversity, arbitrariness, or procedural infirmity in the Tribunal's order, so interference was declined. en-us Mon, 09 Jan 2023 00:00:00 +0530 Fri, 21 Jun 2024 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433386 Steel purchased for use in works contract transactions was taxable under Section 3-B of the Tamil Nadu General Sales Tax Act, 1959 where the assessee could not show that the goods were used in the same form as purchased. The statutory exclusion under Section 3-B(2)(b) applies only when purchased goods from registered dealers are used without conversion, and the Tribunal relied on the assessee's admission and lack of supporting records to reject that claim. In judicial review under Article 226, the High Court confined itself to the decision-making process and found no perversity, arbitrariness, or procedural infirmity in the Tribunal's order, so interference was declined. Case-Laws VAT and Sales Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433386