https://www.taxtmi.com/caselaws?id=395681 Disputed questions of fact governing VAT liability, including the place of sale, delivery, transfer of custody and title, and the contractual incidence of tax, are not fit for writ adjudication and must be examined by the assessing authority on the available records. The court noted that liability to purchase tax under Section 12 of the Tamil Nadu VAT Act, 2006 cannot be shifted merely by contractual arrangements, and that the legal effect of such agreements depends on factual determination. The writ petitions were therefore not entertained on merits, and the issues of VAT levy and purchase tax incidence were left open for statutory assessment. en-us Mon, 09 Mar 2020 00:00:00 +0530 Fri, 26 Feb 2021 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395681 Disputed questions of fact governing VAT liability, including the place of sale, delivery, transfer of custody and title, and the contractual incidence of tax, are not fit for writ adjudication and must be examined by the assessing authority on the available records. The court noted that liability to purchase tax under Section 12 of the Tamil Nadu VAT Act, 2006 cannot be shifted merely by contractual arrangements, and that the legal effect of such agreements depends on factual determination. The writ petitions were therefore not entertained on merits, and the issues of VAT levy and purchase tax incidence were left open for statutory assessment. Case-Laws VAT and Sales Tax Mon, 09 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395681