TMI Blog2023 (3) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... ng document from the assessee, the request to grant exemption is untenable. This Court finds no error in the said reasoning, since no substantial question of law involved in this Tax Case Revision, this Tax Case Revision is dismissed. - Tax Case Revision (MD)No.1621 of 2006 - - - Dated:- 15-2-2023 - Honourable Dr.Justice G.Jayachandran And Honourable Mr.Justice Sunder Mohan For the Petitioner : Mr.N.Inbarajan For the Respondent : Mr.D.Sasikumar Additional Government Pleader ORDER DR . G.JAYACHANDRAN, J. This Tax Revision Case is preferred under Section 38 of the TNGST Act, 1959, by the Trader on the ground that the petitioner, who is a registered dealer, is engaged in body building of auto parts and re-trad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, the Sales Tax Appellate Tribunal is right in stating that the petitioners are not eligible for the deduction under Section 3- B(2) of the Tamil Nadu General Sales Tax Act, 1959 in respect of works contract of the Tyre Retreading Division?'' 5. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 6. According to the learned counsel appearing for the petitioner, under Section 3-B(2) of the Tamil Nadu General Sales Tax Act, 1959, in respect of works contract, the expenditure towards the labour and other incidental charges are to be exempted from levying tax. In this case, though Rs.11.18 Lakhs was spent for other charges in connection with Labour, the same was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly in Para 16, he had given his findings as follows:- ''To put the issues involved in a nutshell, the Assessing Officer has disallowed certain claims made by the appellants for want of proofs after pointing out the deficiencies. But the dealers have failed to file the required particulars to the satisfaction of the Assessing Officer. This trend continued up to appellate stage. It is therefore to be presumed and concluded that the appellants have none and hence, I find no reason to interfere with the orders of the Assessing Officer.'' From the above findings of the Appellate Assistant Commissioner, we could safely infer that the appellants do not have any supporting documents in support of their points narrated in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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