https://www.taxtmi.com/caselaws?id=166578 Reassessment under the Tamil Nadu General Sales Tax Act was found unsustainable because the assessing authority did not consider the dealer's claim for tax credit or set-off on purchases, nor explain the rejection of that claim. The turnover issue relating to goods sold under a registered trade mark and goods sold without registration also required reconsideration because the authority did not examine whether the provision applied to the entire turnover in light of the departmental circular and the trade mark status. The assessment and rectification order were set aside and the matter remitted for fresh adjudication after hearing the petitioner. en-us Wed, 24 Mar 2010 00:00:00 +0530 Mon, 13 Oct 2014 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166578 Reassessment under the Tamil Nadu General Sales Tax Act was found unsustainable because the assessing authority did not consider the dealer's claim for tax credit or set-off on purchases, nor explain the rejection of that claim. The turnover issue relating to goods sold under a registered trade mark and goods sold without registration also required reconsideration because the authority did not examine whether the provision applied to the entire turnover in light of the departmental circular and the trade mark status. The assessment and rectification order were set aside and the matter remitted for fresh adjudication after hearing the petitioner. Case-Laws VAT and Sales Tax Wed, 24 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166578