https://www.taxtmi.com/caselaws?id=337788 Liability for short collection of tax at source under section 13 of the Tamil Nadu Value Added Tax Act, 2006 rested on the collecting purchasing entity, not on the assessee, so the assessment proceeded on an ? no English. On that incorrect premise, the assessment orders under section 27(1)(a) could not stand. Because the assessee's claim that full turnover was disclosed and tax paid required verification, the matter was remanded for fresh consideration after notice and personal hearing, leaving the substantive tax position open for reconsideration. en-us Tue, 20 Dec 2016 00:00:00 +0530 Tue, 17 Jan 2017 20:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337788 Liability for short collection of tax at source under section 13 of the Tamil Nadu Value Added Tax Act, 2006 rested on the collecting purchasing entity, not on the assessee, so the assessment proceeded on an ? no English. On that incorrect premise, the assessment orders under section 27(1)(a) could not stand. Because the assessee's claim that full turnover was disclosed and tax paid required verification, the matter was remanded for fresh consideration after notice and personal hearing, leaving the substantive tax position open for reconsideration. Case-Laws VAT and Sales Tax Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337788