https://www.taxtmi.com/caselaws?id=339455 The court quashed the compounding order dated 15.12.2016 under the Tamil Nadu Value Added Tax Act, 2006, directing the respondent to refund the tax and fee already paid by the petitioner. The court held that Section 67-A did not apply as the goods were moving within the state for local sale, not from outside the state. The judgment emphasized the importance of correctly applying statutory provisions and ensuring actions align with the law, upholding the petitioner's claim of the order lacking jurisdiction. en-us Wed, 25 Jan 2017 00:00:00 +0530 Tue, 28 Feb 2017 11:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339455 The court quashed the compounding order dated 15.12.2016 under the Tamil Nadu Value Added Tax Act, 2006, directing the respondent to refund the tax and fee already paid by the petitioner. The court held that Section 67-A did not apply as the goods were moving within the state for local sale, not from outside the state. The judgment emphasized the importance of correctly applying statutory provisions and ensuring actions align with the law, upholding the petitioner's claim of the order lacking jurisdiction. Case-Laws VAT and Sales Tax Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339455