https://www.taxtmi.com/caselaws?id=390363 Section 6(2) of the Tamil Nadu Value Added Tax Act, 2006 addresses a works contractor's option to pay tax at the compounded rate. The decisive condition identified is that the dealer must not make purchases or imports from outside the State. Monthly returns in Form L were filed under section 6, while no prescribed form existed for exercising the option. The available text raises whether applying with the first monthly return is mandatory or directory, but does not provide a complete conclusion. en-us Thu, 19 Dec 2019 00:00:00 +0530 Tue, 31 Dec 2019 10:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390363 Section 6(2) of the Tamil Nadu Value Added Tax Act, 2006 addresses a works contractor's option to pay tax at the compounded rate. The decisive condition identified is that the dealer must not make purchases or imports from outside the State. Monthly returns in Form L were filed under section 6, while no prescribed form existed for exercising the option. The available text raises whether applying with the first monthly return is mandatory or directory, but does not provide a complete conclusion. Case-Laws VAT and Sales Tax Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390363