https://www.taxtmi.com/caselaws?id=376420 Assessment of used-car sales by registered automobile dealers must follow the binding clarification under Section 48(A) of the Tamil Nadu Value Added Tax Act, 2006, which treated the taxable base as value addition without input tax credit. An order taxing the entire sale value, instead of applying that clarified treatment and the relevant notifications, was found inconsistent with the binding clarification and therefore unsustainable. The assessment was quashed and the matter remitted for fresh consideration after allowing objections and hearing the dealer. en-us Fri, 22 Feb 2019 00:00:00 +0530 Fri, 08 Mar 2019 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376420 Assessment of used-car sales by registered automobile dealers must follow the binding clarification under Section 48(A) of the Tamil Nadu Value Added Tax Act, 2006, which treated the taxable base as value addition without input tax credit. An order taxing the entire sale value, instead of applying that clarified treatment and the relevant notifications, was found inconsistent with the binding clarification and therefore unsustainable. The assessment was quashed and the matter remitted for fresh consideration after allowing objections and hearing the dealer. Case-Laws VAT and Sales Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376420