https://www.taxtmi.com/caselaws?id=251717 Mere inter-State purchases in earlier years do not, by themselves, disqualify a dealer from compounding assessment under the Tamil Nadu Value Added Tax Act, 2006, where the statute does not impose such a bar and the relevant turnover conditions are otherwise satisfied. Applying that principle, the rejection of the dealer's claim for assessment under Section 3(4) for the assessment year 2009-10 was found unsustainable. The impugned revisional assessment order was set aside and the matter remitted for fresh consideration in light of the governing legal position. en-us Thu, 03 Jul 2014 00:00:00 +0530 Thu, 25 Sep 2014 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251717 Mere inter-State purchases in earlier years do not, by themselves, disqualify a dealer from compounding assessment under the Tamil Nadu Value Added Tax Act, 2006, where the statute does not impose such a bar and the relevant turnover conditions are otherwise satisfied. Applying that principle, the rejection of the dealer's claim for assessment under Section 3(4) for the assessment year 2009-10 was found unsustainable. The impugned revisional assessment order was set aside and the matter remitted for fresh consideration in light of the governing legal position. Case-Laws VAT and Sales Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251717