2013 (6) TMI 700

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..... nt-assessee either in person or through counsel. This tax case revision, filed at the instance of the Revenue as against the order of the Tribunal relating to the assessment year 1994-95, was admitted on the following substantial question of law: Whether, in the facts and circumstances of the case, the Tribunal is legally correct in holding that there is no transfer of property involved in .....

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..... 9, 850, 870, 982, 987, 990, 1036, 1038 and 1040 of 2006, this court confirmed the levy of tax under the Tamil Nadu General Sales Tax Act, holding that there was transfer of goods involved in the works contract under section 3B of the Tamil Nadu General Sales Tax Act. Considering the fact that, the assessee had purchased the dyes and chemicals on inter-State transactions, we have no hesitation i .....

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