https://www.taxtmi.com/caselaws?id=261542 A concessional tax claim on LPG sales could not be rejected solely because the returns carried an inadvertent wrong commodity code and customer certificates were not filed at the monthly stage. The Madras HC noted that Rule 6(3)(b) of the Tamil Nadu Value Added Tax Rules, 2007 did not prescribe a specific monthly time-limit for producing those certificates, so they could be furnished by the end of the assessment year. The assessee was therefore entitled to correct the commodity code and produce the supporting documents, with the assessment to be reconsidered subject to deposit of part of the admitted tax liability. en-us Thu, 11 Jun 2015 00:00:00 +0530 Wed, 15 Jul 2015 06:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261542 A concessional tax claim on LPG sales could not be rejected solely because the returns carried an inadvertent wrong commodity code and customer certificates were not filed at the monthly stage. The Madras HC noted that Rule 6(3)(b) of the Tamil Nadu Value Added Tax Rules, 2007 did not prescribe a specific monthly time-limit for producing those certificates, so they could be furnished by the end of the assessment year. The assessee was therefore entitled to correct the commodity code and produce the supporting documents, with the assessment to be reconsidered subject to deposit of part of the admitted tax liability. Case-Laws VAT and Sales Tax Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261542