https://www.taxtmi.com/caselaws?id=397396 An amendment enacted to cure an unintended anomaly in Section 3(4)(b) of the Tamil Nadu Value Added Tax Act, 2006 was treated as clarificatory and therefore retrospective. The court accepted the legislative object and prior judicial view that the revised provision could not be confined to prospective operation from 01.04.2012. The assessment order applying the amendment prospectively was not sustained, the impugned assessment was set aside, and the matter was remitted for fresh consideration in accordance with the declared legal position. en-us Mon, 27 Jul 2020 00:00:00 +0530 Mon, 17 Aug 2020 22:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397396 An amendment enacted to cure an unintended anomaly in Section 3(4)(b) of the Tamil Nadu Value Added Tax Act, 2006 was treated as clarificatory and therefore retrospective. The court accepted the legislative object and prior judicial view that the revised provision could not be confined to prospective operation from 01.04.2012. The assessment order applying the amendment prospectively was not sustained, the impugned assessment was set aside, and the matter was remitted for fresh consideration in accordance with the declared legal position. Case-Laws VAT and Sales Tax Mon, 27 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397396