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2020 (12) TMI 473 - MADRAS HIGH COURTMaintainability of petition - remedy of appeal available - time limitation - Petitioner did not prefer any appeal before the Appellate Authority, but has instead filed these Writ Petitions challenging the orders passed by the Respondent beyond the maximum limitation period of 60 days from the date of receipt of copy of those orders - HELD THAT:- Though in the order dated 01.09.2006 in the earlier Writ Petitions in W.P. Nos. 15355 and 15356 of 2005 filed by the Petitioner challenging the notices to re-assess the tax, this Court had permitted to proceed further in accordance with law, the assessing authority was unable to do so on account of another order of interim stay passed by this Court in the Writ Petition in W.P. No. 21601 of 2004 filed by Dyers Association of Tirupur, till it had been finally decided by order dated 21.07.2017 in favour of the Respondent. This would go to show that the Respondent could not be faulted for the time taken for the finalization of the proceedings. The Division Bench of this Court in State of Tamil nadu -vs- Tex-in-Printers [2013 (10) TMI 1279 - MADRAS HIGH COURT] has reiterated that after introduction of Section 3-B and the amendment made to the definition of 'sale' in Section 2(n)(ii) of the TNGST Act, the transfer of goods involved in works contract would amount to 'sale' and the entire turnover has become assessable to tax and that the same view has been expressed by another Division Bench of this Court in State of Tamil Nadu -vs- Tvl. Tamil Nadu Co-operative Textile Processing Mills Limited [2019 (6) TMI 1510 - MADRAS HIGH COURT], meaning thereby that the Petitioner cannot have any grievance for the re-assessment of tax liability based on that settled question of law. Petition dismissed.
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