https://www.taxtmi.com/caselaws?id=163994 Additional sales tax liability depended on the dealer's taxable turnover crossing the statutory threshold under the Tamil Nadu Additional Sales Tax Act, 1970, and the admitted position that the turnover did not cross that limit meant the demand could not be sustained under the Central Sales Tax Act, 1956. The demand notices were also invalid because they were issued without proper assessment procedure, without addressing the dealer's reply, and with mechanical application of mind. The notices were therefore quashed, and the amount collected under protest was held refundable, with interest if refund was delayed. en-us Fri, 03 Apr 2009 00:00:00 +0530 Wed, 12 Nov 2014 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163994 Additional sales tax liability depended on the dealer's taxable turnover crossing the statutory threshold under the Tamil Nadu Additional Sales Tax Act, 1970, and the admitted position that the turnover did not cross that limit meant the demand could not be sustained under the Central Sales Tax Act, 1956. The demand notices were also invalid because they were issued without proper assessment procedure, without addressing the dealer's reply, and with mechanical application of mind. The notices were therefore quashed, and the amount collected under protest was held refundable, with interest if refund was delayed. Case-Laws VAT and Sales Tax Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163994