TMI Blog1973 (7) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... s well as before the Appellate Assistant Commissioner was that it really represented works contracts and not transactions of sale. But both the assessing authority as well as the Appellate Assistant Commissioner rejected the assessee's contention and held that the turnover represented actual sales of oil-coolers and in that view, subjected the same to tax under the Tamil Nadu General Sales Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal, however, without going into the merits of the additional grounds, held that the application for leave to raise additional grounds was filed beyond the time fixed for filing an appeal and, therefore, could not be entertained. On the question whether the transactions were works contracts or actual sales, the Tribunal held that they were actual sales of oil coolers effected by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no question of the assessee filing an application to raise additional grounds within the period of limitation prescribed under the Act. The limitation prescribed under section 36 of the Act is only for filing appeals before the Tribunal and that cannot be invoked in cases where the assessee seeks to raise additional grounds in respect of the turnover which has already been questioned by him ..... X X X X Extracts X X X X X X X X Extracts X X X X
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