https://www.taxtmi.com/caselaws?id=162090 The enforcement wing under section 41(3) of the Tamil Nadu General Sales Tax Act, 1959 was confined to suspecting evasion, recording reasons, seizing records and retaining them for inquiry; it had no power to assess or collect tax. On that basis, the Madras High Court held that the levy and recovery made by the enforcement wing were without jurisdiction. The impugned order was quashed, and the amount collected was directed to be transferred to the regular assessing authority for adjustment against the dealer's tax dues. en-us Wed, 21 Dec 2005 00:00:00 +0530 Sat, 15 Feb 2014 18:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162090 The enforcement wing under section 41(3) of the Tamil Nadu General Sales Tax Act, 1959 was confined to suspecting evasion, recording reasons, seizing records and retaining them for inquiry; it had no power to assess or collect tax. On that basis, the Madras High Court held that the levy and recovery made by the enforcement wing were without jurisdiction. The impugned order was quashed, and the amount collected was directed to be transferred to the regular assessing authority for adjustment against the dealer's tax dues. Case-Laws VAT and Sales Tax Wed, 21 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162090