https://www.taxtmi.com/caselaws?id=393948 Interest levied under Section 24(3) of the Tamil Nadu General Sales Tax Act on alleged incorrect availment of sales tax deferral was not finally adjudicated on merits. Because the eligibility certificate suggested the base production and base sale value were achieved only in July 2002, but the dealer had not produced the relevant production records to test the levy against the deferral scheme, the matter was reopened for verification. The impugned orders were treated as show cause notices, the dealer was given an opportunity to place supporting documents before the authority, and fresh orders were directed after reconsideration. en-us Mon, 09 Mar 2020 00:00:00 +0530 Thu, 26 Mar 2020 10:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393948 Interest levied under Section 24(3) of the Tamil Nadu General Sales Tax Act on alleged incorrect availment of sales tax deferral was not finally adjudicated on merits. Because the eligibility certificate suggested the base production and base sale value were achieved only in July 2002, but the dealer had not produced the relevant production records to test the levy against the deferral scheme, the matter was reopened for verification. The impugned orders were treated as show cause notices, the dealer was given an opportunity to place supporting documents before the authority, and fresh orders were directed after reconsideration. Case-Laws VAT and Sales Tax Mon, 09 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393948