https://www.taxtmi.com/caselaws?id=376419 The High Court, acting under revisional jurisdiction, declined to determine whether the transactions were inter-State sales, noting that the factual and primary legal determination belongs to the Tribunal or first appellate authority under the TNVAT framework. To protect the petitioner's rights, it directed the Assessing Officer to return the original Form C declarations, including the Shriram EPC document, so the petitioner could seek correction from the issuing authority in the other State. The petitioner was granted time to obtain rectification and make further representation. The substantial question of law was left open for decision by the competent adjudicatory forum. en-us Mon, 04 Feb 2019 00:00:00 +0530 Sat, 09 Mar 2019 07:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376419 The High Court, acting under revisional jurisdiction, declined to determine whether the transactions were inter-State sales, noting that the factual and primary legal determination belongs to the Tribunal or first appellate authority under the TNVAT framework. To protect the petitioner's rights, it directed the Assessing Officer to return the original Form C declarations, including the Shriram EPC document, so the petitioner could seek correction from the issuing authority in the other State. The petitioner was granted time to obtain rectification and make further representation. The substantial question of law was left open for decision by the competent adjudicatory forum. Case-Laws VAT and Sales Tax Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376419