https://www.taxtmi.com/caselaws?id=331093 Assessment orders were set aside for breach of natural justice because the dealer was not given an effective personal hearing and the records showed inconsistency on objections and their consideration. The court also reaffirmed that input tax credit is determined by the position when the purchases are made: if goods were bought from dealers holding valid registration and tax was charged on the invoices, later retrospective cancellation of the sellers' registration does not by itself defeat credit already availed under the Tamil Nadu Value Added Tax Act, 2006. The matter was remanded for fresh decision after a proper hearing. en-us Thu, 04 Aug 2016 00:00:00 +0530 Fri, 12 Aug 2016 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331093 Assessment orders were set aside for breach of natural justice because the dealer was not given an effective personal hearing and the records showed inconsistency on objections and their consideration. The court also reaffirmed that input tax credit is determined by the position when the purchases are made: if goods were bought from dealers holding valid registration and tax was charged on the invoices, later retrospective cancellation of the sellers' registration does not by itself defeat credit already availed under the Tamil Nadu Value Added Tax Act, 2006. The matter was remanded for fresh decision after a proper hearing. Case-Laws VAT and Sales Tax Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331093