https://www.taxtmi.com/caselaws?id=257937 Section 3(4)(a)(ii) of the Tamil Nadu Value Added Tax Act, 2006 ties the concessional or optional tax scheme to sales turnover, not purchase value. On the admitted facts, the dealer's sales turnover was below the statutory threshold, so the assessing authority could not assess liability by reference to purchase value. The assessment was therefore inconsistent with the governing provision and was held to be without jurisdiction, resulting in the impugned order being set aside. en-us Thu, 26 Feb 2015 00:00:00 +0530 Thu, 26 Mar 2015 06:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257937 Section 3(4)(a)(ii) of the Tamil Nadu Value Added Tax Act, 2006 ties the concessional or optional tax scheme to sales turnover, not purchase value. On the admitted facts, the dealer's sales turnover was below the statutory threshold, so the assessing authority could not assess liability by reference to purchase value. The assessment was therefore inconsistent with the governing provision and was held to be without jurisdiction, resulting in the impugned order being set aside. Case-Laws VAT and Sales Tax Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257937