THVL BOMBAY AMMONIA PVT. LTD. vs STATE OF TAMIL NADU

The Supreme Court held that under Section 32 of the Madras General Sales Tax Act, 1959, the Deputy Commissioner has broad suo motu powers to revise assessment orders. The Court ruled that the appellants could not claim exemption for works contracts as they failed to raise this issue during the assessment process and did not appeal the assessment order. The High Court's decision to set aside the Appellate Tribunal's allowance of the exemption was upheld, affirming that the appellants acquiesced to the assessment without claiming the exemption in a timely manner.