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    Tax Exemption on Firewood Applies Only When Used as Fuel; Strict Interpretation Required for Eligibility.
    State Cannot Challenge Valid Entry Tax Exemption Certificate Issued in 2017 Based on Technicalities.
    Penalty for Wrongly Claimed ITC Under TNVAT Challenged; Tax and Penalty Levy Cannot Be Upheld Per Sections 7(1)(a) and 7(1)(b.
    Court Rules Online Booking Fees Exempt from Entertainment Tax; Only Ticket Cost Taxable for Cinema Entry.
    Appellate Tribunal Can Waive VAT Pre-Deposit Based on Case Merits u/s 76(4); Flexibility in Stay Applications.
    Court Accepts Delay in Second Appeal Filing by Joint Stock Company Due to Missing File, Affidavit Explanation.
    High Court Reconsiders Turnover Tax Case Due to Improper Notice Service; Email Notices Not Provided by Law.
    Cardboard lever files with prints classified as 'folders and file covers' under VAT/Sales Tax laws, entry 40(iv).
    High Court Challenges Tribunal's Ruling on Inter-State Sales Between Chennai-Based Firms Under Central Sales Tax Act Section 3(a.
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