https://www.taxtmi.com/caselaws?id=156348 A government order granting waiver of tax liability under the Tamil Nadu General Sales Tax Act applied only on fulfilment of its stated conditions, including factual verification of whether dealers had collected tax or made provision for it. As no such verification had been undertaken by the assessing authority, the Tribunal was justified in remitting the matter for fresh consideration. The Revenue's reliance on a different decision was rejected as distinguishable on facts and on the terms of the exemption order. The remand was upheld and the Revenue's revision failed. en-us Wed, 20 Mar 1991 00:00:00 +0530 Wed, 18 Sep 2013 16:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156348 A government order granting waiver of tax liability under the Tamil Nadu General Sales Tax Act applied only on fulfilment of its stated conditions, including factual verification of whether dealers had collected tax or made provision for it. As no such verification had been undertaken by the assessing authority, the Tribunal was justified in remitting the matter for fresh consideration. The Revenue's reliance on a different decision was rejected as distinguishable on facts and on the terms of the exemption order. The remand was upheld and the Revenue's revision failed. Case-Laws VAT and Sales Tax Wed, 20 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156348