https://www.taxtmi.com/caselaws?id=250868 An assessment under the Tamil Nadu Value Added Tax Act could not be sustained where the assessing authority invoked an inapplicable provision without first examining the true nature of the transaction or the dealer's objection that it was not a works contract. The court held that the specific objection required consideration before determining the governing provision, and the order was therefore set aside. The matter was remitted for fresh consideration, with directions to consider the dealer's objections, grant personal hearing, and pass a fresh order on merits in accordance with law. en-us Tue, 12 Aug 2014 00:00:00 +0530 Wed, 27 Aug 2014 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250868 An assessment under the Tamil Nadu Value Added Tax Act could not be sustained where the assessing authority invoked an inapplicable provision without first examining the true nature of the transaction or the dealer's objection that it was not a works contract. The court held that the specific objection required consideration before determining the governing provision, and the order was therefore set aside. The matter was remitted for fresh consideration, with directions to consider the dealer's objections, grant personal hearing, and pass a fresh order on merits in accordance with law. Case-Laws VAT and Sales Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250868