https://www.taxtmi.com/caselaws?id=348549 The court directed the respondent to reconsider the refund claim disallowance, emphasizing the need for reasons, objections, and a fair process in accordance with the TNVAT Act. The judgment highlighted errors in the rejection reasoning, remanding the matter for proper reconsideration. The court stressed the importance of individualized wastage assessment over uniform percentage disallowance, rectifying the respondent's approach and granting the petitioner an opportunity for objection and hearing. en-us Wed, 06 Sep 2017 00:00:00 +0530 Mon, 25 Sep 2017 07:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348549 The court directed the respondent to reconsider the refund claim disallowance, emphasizing the need for reasons, objections, and a fair process in accordance with the TNVAT Act. The judgment highlighted errors in the rejection reasoning, remanding the matter for proper reconsideration. The court stressed the importance of individualized wastage assessment over uniform percentage disallowance, rectifying the respondent's approach and granting the petitioner an opportunity for objection and hearing. Case-Laws VAT and Sales Tax Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348549