https://www.taxtmi.com/caselaws?id=333793 Assessments treating fly ash lifting charges as a taxable purchase under the Tamil Nadu VAT Act were set aside because the authority relied on an outdated precedent and did not properly examine the agreement, the surrounding facts, or the environmental notification governing fly ash disposal. Denial of exemption for clearances to Special Economic Zone units was also set aside, as it was made after delay and on alleged certificate defects without giving the taxpayer an opportunity to respond or considering the applicable governmental orders and legal position. The matter was remitted for fresh consideration with a personal hearing and application of the correct legal framework. en-us Tue, 27 Sep 2016 00:00:00 +0530 Tue, 25 Oct 2016 08:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333793 Assessments treating fly ash lifting charges as a taxable purchase under the Tamil Nadu VAT Act were set aside because the authority relied on an outdated precedent and did not properly examine the agreement, the surrounding facts, or the environmental notification governing fly ash disposal. Denial of exemption for clearances to Special Economic Zone units was also set aside, as it was made after delay and on alleged certificate defects without giving the taxpayer an opportunity to respond or considering the applicable governmental orders and legal position. The matter was remitted for fresh consideration with a personal hearing and application of the correct legal framework. Case-Laws VAT and Sales Tax Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333793