https://www.taxtmi.com/caselaws?id=335669 An assessment modified through rectification under the Tamil Nadu Value Added Tax Act becomes the operative order for appeal when the rectification positively alters the assessment. The Court applied the merger principle and held that the original assessment stands merged in the rectified order, so the modified assessment is appealable. An appellate authority cannot refuse to entertain an appeal merely because it is directed against a rectified order; it must consider the challenge on merits. The return memo rejecting the dealer's appeal was therefore set aside. en-us Tue, 08 Nov 2016 00:00:00 +0530 Fri, 06 Apr 2018 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335669 An assessment modified through rectification under the Tamil Nadu Value Added Tax Act becomes the operative order for appeal when the rectification positively alters the assessment. The Court applied the merger principle and held that the original assessment stands merged in the rectified order, so the modified assessment is appealable. An appellate authority cannot refuse to entertain an appeal merely because it is directed against a rectified order; it must consider the challenge on merits. The return memo rejecting the dealer's appeal was therefore set aside. Case-Laws VAT and Sales Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335669