https://www.taxtmi.com/caselaws?id=285157 The Madras HC held that compounded-rate tax benefit under Section 6 of the Tamil Nadu Value Added Tax Act, 2006 could not be denied merely for non-production of a separate option letter where the disqualifying factual basis was not proved. The assessee had shown, through reply, purchase details and invoices, that all purchases were local, and the assessment order itself accepted that there were no inter-State purchases. In those circumstances, the Court held that the statutory benefit remained available and the insistence on proof of filing an option letter was unsustainable. The assessment order was set aside and the writ petition was allowed. en-us Tue, 17 Mar 2015 00:00:00 +0530 Tue, 31 Dec 2019 10:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285157 The Madras HC held that compounded-rate tax benefit under Section 6 of the Tamil Nadu Value Added Tax Act, 2006 could not be denied merely for non-production of a separate option letter where the disqualifying factual basis was not proved. The assessee had shown, through reply, purchase details and invoices, that all purchases were local, and the assessment order itself accepted that there were no inter-State purchases. In those circumstances, the Court held that the statutory benefit remained available and the insistence on proof of filing an option letter was unsustainable. The assessment order was set aside and the writ petition was allowed. Case-Laws VAT and Sales Tax Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285157