2013 (12) TMI 1334

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....or the Petitioner : Mr. Manoharan Sundaram Spl. G. P. (Taxes) For the Respondent : Mr. R. Senniappan ORDER (The Order of the Court was made by Chitra Venkataraman, J.) The Revenue is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 1998-99 raising the following questions of law :- "1. Whether the Sales Tax Appellate Tribunal is rig....

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....d that after introduction of Section 3-B and after amendment made to the definition of 'sale' under Section 2(n)(ii), the contention raised by the learned counsel for the assessee cannot be accepted, since by the operation of law, the transfer of goods involved in works contract would amount to 'sale' taxable under Section 3-B. The assessee therein had purchased the dyes and chemic....