1991 (8) TMI 294 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the appeal filed by the assessee against the Joint Commissioner's order to revise the assessment under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The dispute was regarding the purchase turnover of lime shell, which was processed into lime powder. The court held that the lime shell was consumed in the manufacturing process, losing its identity, and therefore, the purchase turnover was rightly brought to assessment under section 7-A. The appeal was dismissed, and no costs were awarded.