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2019 (3) TMI 545 - MADRAS HIGH COURTLevy of tax - transfer of property in dyes and chemicals - inter-state trade or commerce - export of goods outside the territory of India - deduction contained in Sec.3-B(2)(a) of the TNGST Act, 1959 - Held that:- Nowhere it is found that the plea was raised by the petitioner, i.e. claiming deduction under Section 3B(2)(a) of the TNGST Act. The petitioner consciously restricted their claim for deduction only under Section 3B(2)(a) of the TNGST Act. Thus, in these tax case revisions, for the first time such a plea cannot be allowed to be raised. We support this conclusion by stating that Section 3B deals with levy of tax on transfer of goods involved in works contract - Sub-section (2) of Section 3B of the TNGST Act states that the taxable turnover of the dealer on transfer of property involved in the execution of works contract shall, on and from 26.06.1986, be arrived at after deducting the amounts from the total turnover of the dealer. The deduction requires to be claimed by the assessee and consciously the petitioner did not make any claim under Section 3B(2) of the TNGST Act and restricted the claim only under Section 3B(2)(e) of the TNGST Act at 50%. Hence, at this distance of time to raise such a plea which was never ever canvassed by the petitioner at any point of time cannot be permitted. Secondly, the assessee never even raised an alternate plea before the first appellate authority as raised by them in the appeals for the assessment years 1996-97 and 2001-02. Thus, the present attempt of the petitioner is to reopen settled matter on grounds which were never canvassed or in other words, on points which they were never aggrieved. Petition dismissed.
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