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2013 (10) TMI 538 - MADRAS HIGH COURTExemption u/s 3(B)(2-a) - Work contract - work of erection and commissioning of diesel engine generators - Held that:- assessee has no where stated in the appeal grounds or in reply that the work contract was executed from outside the State of Tamil Nadu and they purchased the materials and other connected parts and accessories from other States only for the purpose of job work undertaken by them with the Telecommunication department. In the circumstances, there was absolutely no material to substantiate the claim for deduction under Section 3-B (2-a) and the same was rightly rejected by the authorities concerned Penalty u/s 22(2) Held that:- Assessee charged sales tax at 12% as against 4% on sales to the Government department. Thus, the Tribunal held that the levy of penalty was in accordance with the provisions of law - Decided against assessee.
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