https://www.taxtmi.com/caselaws?id=180648 Liability to pay tax under the Tamil Nadu Value Added Tax Act depends on the statutory turnover threshold under section 3. Where the impugned proceedings themselves recorded turnover below the prescribed limit, the levy of tax at 14.5% and the consequential penalty under section 27 could not be sustained. A further allegation that tax had been collected but not remitted did not support the demand, because that basis was not reflected in the impugned orders. The levy and penalty were therefore held unsustainable on the recorded facts, and relief was granted to the assessee. en-us Mon, 30 Mar 2015 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180648 Liability to pay tax under the Tamil Nadu Value Added Tax Act depends on the statutory turnover threshold under section 3. Where the impugned proceedings themselves recorded turnover below the prescribed limit, the levy of tax at 14.5% and the consequential penalty under section 27 could not be sustained. A further allegation that tax had been collected but not remitted did not support the demand, because that basis was not reflected in the impugned orders. The levy and penalty were therefore held unsustainable on the recorded facts, and relief was granted to the assessee. Case-Laws VAT and Sales Tax Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180648