https://www.taxtmi.com/caselaws?id=395461 Section 12(1) of the Tamil Nadu Value Added Tax Act, 2006 can attract purchase tax even where the seller's sales are exempt under Section 15 and the relevant Schedule entry, because the VAT framework differs from the earlier sales tax regime and cannot be treated as a direct carry-forward of Section 7-A reasoning. The applicable rate and liability depend on the statutory schedule entries and the relevant turnover facts, including the purchaser's turnover and the selling dealer's turnover. As those facts required verification, the assessment orders could not be sustained on the existing record and were quashed to that extent, with the matter remitted for fresh consideration confined to purchase tax under Section 12(1). en-us Tue, 19 May 2020 00:00:00 +0530 Tue, 01 Dec 2020 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395461 Section 12(1) of the Tamil Nadu Value Added Tax Act, 2006 can attract purchase tax even where the seller's sales are exempt under Section 15 and the relevant Schedule entry, because the VAT framework differs from the earlier sales tax regime and cannot be treated as a direct carry-forward of Section 7-A reasoning. The applicable rate and liability depend on the statutory schedule entries and the relevant turnover facts, including the purchaser's turnover and the selling dealer's turnover. As those facts required verification, the assessment orders could not be sustained on the existing record and were quashed to that extent, with the matter remitted for fresh consideration confined to purchase tax under Section 12(1). Case-Laws VAT and Sales Tax Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395461