https://www.taxtmi.com/caselaws?id=260509 Liability under the Tamil Nadu VAT framework depended on the statutory turnover threshold, not merely on purchase value. The court noted that the dealer's sales turnover remained below the prescribed limit, so assessment on the basis of purchase value was inconsistent with the statutory scheme and lacked jurisdiction on the applicable legal criterion. The availability of an appellate remedy did not bar interference where the impugned order was legally unsustainable. On that basis, the assessment was set aside and the writ petition succeeded. en-us Mon, 16 Mar 2015 00:00:00 +0530 Mon, 15 Jun 2015 06:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260509 Liability under the Tamil Nadu VAT framework depended on the statutory turnover threshold, not merely on purchase value. The court noted that the dealer's sales turnover remained below the prescribed limit, so assessment on the basis of purchase value was inconsistent with the statutory scheme and lacked jurisdiction on the applicable legal criterion. The availability of an appellate remedy did not bar interference where the impugned order was legally unsustainable. On that basis, the assessment was set aside and the writ petition succeeded. Case-Laws VAT and Sales Tax Mon, 16 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260509