https://www.taxtmi.com/caselaws?id=189671 Enforcement officials under the Tamil Nadu Value Added Tax Act, 2006 lacked authority to collect tax by taking cheques during inspection when monthly returns had not been verified and no assessment or valid demand had been completed. The Madras HC followed the earlier view that section 64(4) did not confer such jurisdiction, and treated the precedent as directly applicable on the facts. The cheques taken at inspection were therefore not authorised, and their return was directed. en-us Tue, 27 Oct 2015 00:00:00 +0530 Mon, 16 Jan 2017 20:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189671 Enforcement officials under the Tamil Nadu Value Added Tax Act, 2006 lacked authority to collect tax by taking cheques during inspection when monthly returns had not been verified and no assessment or valid demand had been completed. The Madras HC followed the earlier view that section 64(4) did not confer such jurisdiction, and treated the precedent as directly applicable on the facts. The cheques taken at inspection were therefore not authorised, and their return was directed. Case-Laws VAT and Sales Tax Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189671