https://www.taxtmi.com/caselaws?id=334591 Interest on differential tax under the Tamil Nadu Value Added Tax Act and the Central Sales Tax Act was challenged on the basis that the statutory provisions had not been properly applied and that payment had been made before notice of assessment and demand. The Madras HC noted that a later revisional order in an identical transaction had permitted acceptance of C Forms on the material then produced. Because the transactions were stated to be identical, the assessment required reconsideration by the assessing officer. The matter was remitted for fresh consideration, with directions to keep the proceedings in abeyance, verify records, afford personal hearing, and redo the assessment in accordance with law. en-us Wed, 05 Oct 2016 00:00:00 +0530 Thu, 17 Nov 2016 08:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334591 Interest on differential tax under the Tamil Nadu Value Added Tax Act and the Central Sales Tax Act was challenged on the basis that the statutory provisions had not been properly applied and that payment had been made before notice of assessment and demand. The Madras HC noted that a later revisional order in an identical transaction had permitted acceptance of C Forms on the material then produced. Because the transactions were stated to be identical, the assessment required reconsideration by the assessing officer. The matter was remitted for fresh consideration, with directions to keep the proceedings in abeyance, verify records, afford personal hearing, and redo the assessment in accordance with law. Case-Laws VAT and Sales Tax Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334591