https://www.taxtmi.com/caselaws?id=390363 Section 6(2) of the Tamil Nadu VAT Act, 2006 is examined on whether the option to pay tax under the compounded rate scheme for works contractors had to be exercised only along with the first monthly return, or whether that requirement was merely directory. The note identifies the decisive statutory condition as the dealer not making purchases or imports from outside the State, and states that this condition was satisfied. It also records that the dealer filed monthly returns in Form L under section 6 and that no prescribed form existed for exercising the option. 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 VAT Act, 2006 is examined on whether the option to pay tax under the compounded rate scheme for works contractors had to be exercised only along with the first monthly return, or whether that requirement was merely directory. The note identifies the decisive statutory condition as the dealer not making purchases or imports from outside the State, and states that this condition was satisfied. It also records that the dealer filed monthly returns in Form L under section 6 and that no prescribed form existed for exercising the option. Case-Laws VAT and Sales Tax Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390363