https://www.taxtmi.com/caselaws?id=163104 A dealer continuing under an earlier sales tax waiver scheme could not unilaterally collect and retain VAT during the transition under the Tamil Nadu Value Added Tax Act, 2006. Section 33(1) deemed the earlier remission to continue as deferred payment for the unexpired period, but only in accordance with the statutory scheme and the governing eligibility conditions. Because the waiver arrangement required non-collection of tax, billing VAT while still claiming the waiver was inconsistent with the agreement, disrupted the VAT chain, and conflicted with the rules. The demand was upheld and the writ petition failed. en-us Fri, 07 Mar 2008 00:00:00 +0530 Thu, 11 Dec 2014 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163104 A dealer continuing under an earlier sales tax waiver scheme could not unilaterally collect and retain VAT during the transition under the Tamil Nadu Value Added Tax Act, 2006. Section 33(1) deemed the earlier remission to continue as deferred payment for the unexpired period, but only in accordance with the statutory scheme and the governing eligibility conditions. Because the waiver arrangement required non-collection of tax, billing VAT while still claiming the waiver was inconsistent with the agreement, disrupted the VAT chain, and conflicted with the rules. The demand was upheld and the writ petition failed. Case-Laws VAT and Sales Tax Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163104