https://www.taxtmi.com/caselaws?id=435245 Deduction for labour and incidental charges in a tyre retreading division was ? need English. The claim failed because the assessee did not produce supporting documents to show that the expenditure represented labour-related or otherwise permissible deductions under the Tamil Nadu General Sales Tax Act, 1959. The rejection was treated as a factual determination based on appreciation of evidence, and the concurrent findings of the lower authorities were upheld. As the dispute turned only on absence of proof and no substantial question of law arose, revision interference was not warranted and the deduction claim remained disallowed. en-us Wed, 15 Feb 2023 00:00:00 +0530 Thu, 16 Mar 2023 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435245 Deduction for labour and incidental charges in a tyre retreading division was ? need English. The claim failed because the assessee did not produce supporting documents to show that the expenditure represented labour-related or otherwise permissible deductions under the Tamil Nadu General Sales Tax Act, 1959. The rejection was treated as a factual determination based on appreciation of evidence, and the concurrent findings of the lower authorities were upheld. As the dispute turned only on absence of proof and no substantial question of law arose, revision interference was not warranted and the deduction claim remained disallowed. Case-Laws VAT and Sales Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435245