https://www.taxtmi.com/caselaws?id=289720 Tamil Nadu Act 27 of 2011, which substituted clause (b) of Section 3(4) of the Tamil Nadu Value Added Tax Act, 2006, was held to operate retrospectively because it was curative and removed the harsh anomaly in the unamended provision; the amended text was therefore treated as part of the statute from the beginning and covered the assessee's case. The requirement to intimate the assessing authority within seven days of crossing the turnover threshold was held to be directory, not mandatory, because it was procedural and no specific consequence was attached to delay. The assessment could not stand on the pre-amendment interpretation alone and had to be reconsidered accordingly. en-us Thu, 20 Dec 2018 00:00:00 +0530 Mon, 17 Aug 2020 22:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289720 Tamil Nadu Act 27 of 2011, which substituted clause (b) of Section 3(4) of the Tamil Nadu Value Added Tax Act, 2006, was held to operate retrospectively because it was curative and removed the harsh anomaly in the unamended provision; the amended text was therefore treated as part of the statute from the beginning and covered the assessee's case. The requirement to intimate the assessing authority within seven days of crossing the turnover threshold was held to be directory, not mandatory, because it was procedural and no specific consequence was attached to delay. The assessment could not stand on the pre-amendment interpretation alone and had to be reconsidered accordingly. Case-Laws VAT and Sales Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289720