https://www.taxtmi.com/caselaws?id=761063 Panel boards purchased against Form XVII declarations and sold with submersible pumps as integrated pumpsets were treated as eligible for concessional taxation under Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959. Once the department accepted that the final commodity was a combined pumpset and did not dispute that the panel boards were not sold independently, it could not split the unit into separate goods to impose a higher rate on the panel boards. The proviso to Section 3(3) was held inapplicable on those facts, and consistent treatment in earlier assessment years supported the same concession absent any change in fact or law. en-us Tue, 01 Oct 2024 00:00:00 +0530 Mon, 04 Nov 2024 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761063 Panel boards purchased against Form XVII declarations and sold with submersible pumps as integrated pumpsets were treated as eligible for concessional taxation under Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959. Once the department accepted that the final commodity was a combined pumpset and did not dispute that the panel boards were not sold independently, it could not split the unit into separate goods to impose a higher rate on the panel boards. The proviso to Section 3(3) was held inapplicable on those facts, and consistent treatment in earlier assessment years supported the same concession absent any change in fact or law. Case-Laws VAT / Sales Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761063