![Proviso to S.3-B(2)(d) of TNGST Act Not Applicable to Contractor Assigning Work to Registered Sub-Contractor: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/500x300_2049407-section-3-b2d-of-tngst-act-tngst-act-tngst-act-not-applicable-taxscan.webp "Proviso to S.3-B(2)(d) of TNGST Act Not Applicable to Contractor Assigning Work to Registered Sub-Contractor: Madras HC [Read Order]")
Proviso to S.3-B(2)(d) of TNGST Act Not Applicable to Contractor Assigning Work to Registered Sub-Contractor: Madras HC [Read Order]
The High Court of Madras held that the proviso to Section 3-B(2)(d) of the Tamil Nadu General Sales Tax Act, 1959, would not apply where a...
![SARFAESI and RDB Act Prevail Over TN General Sales Tax Act in Public Interest: Madras HC Grants Relief to Indian Bank [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/250x150_2045483-indian-bank-site-img-1.webp "SARFAESI and RDB Act Prevail Over TN General Sales Tax Act in Public Interest: Madras HC Grants Relief to Indian Bank [Read Order]")
![Cut or sized Shade Trees is Agricultural Produce, not Taxable under TNGST: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/agricultural-taxable-TNGST-Madras-HC.jpg "Cut or sized Shade Trees is Agricultural Produce, not Taxable under TNGST: Madras HC [Read Order]")
![Property can’t be sold during the pendency of the GST proceedings: Madras HC directs Authority to recover Arrears of Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Property-GST-proceedings-Madras-High-court-recover-arrears-tax-Taxscan.jpeg "Property can’t be sold during the pendency of the GST proceedings: Madras HC directs Authority to recover Arrears of Tax [Read Order]")
![Assessment cannot be Revised after issue of Certificate of Settlement: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Madras-High-Court-Taxscan.jpg "Assessment cannot be Revised after issue of Certificate of Settlement: Madras HC [Read Order]")
Routers, Hubs and Switches are 'Computer Peripherals', attracts 4% Sales Tax: Madras HC [Read Order]
The Madras High Court recently held that routers, hubs and switches would come within the meaning of ‘computer peripherals’ for which lower rate of 4% VAT is applicable under the Tamil Nadu General...
![Routers, Hubs and Switches are Computer Peripherals, attracts 4% Sales Tax: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Routers-Taxscan.jpg "Routers, Hubs and Switches are Computer Peripherals, attracts 4% Sales Tax: Madras HC [Read Order]")
Turnover in respect of Exempted Goods are not subject to Additional Sales Tax: Madras HC [Read Judgment]
The single bench of Madras High Court in a recent ruling, held that no additional sales tax is payable in respect of turnover of exempted goods under the provisions of the Tamil Nadu General Sales Tax...
No need to Furnish the Personal details of the concerned dealer to the assessee during the proceedings under TNGST Act: Madras HC [Read Judgment]
In a recent decision, the Madras High Court observed that the personal details of the concerned dealer cannot be compelled to be furnished to the assessee during the course of the proceedings under...
Taxman have no jurisdiction to cancel Eligibility Certificate under the Sales Tax Waiver Scheme: Madras HC [Read Order]
In a recent order of Madras High Court has held that, the Deputy Commercial Tax Officer does not have jurisdiction to cancel eligibility certificate under the Sales Tax waiver scheme. The petitioner...