https://www.taxtmi.com/caselaws?id=403990 The Madras HC held that revisional jurisdiction under Section 51 of the Puducherry Value Added Tax Act, 2007 does not permit full factual adjudication on new material not raised before the lower authorities. Because the later Supreme Court ruling could affect entitlement to input tax credit and the treatment of inter-State sales to Government Departments, the petitioner was given a further opportunity to raise additional grounds and support them with relevant decisions. The Tribunal's order was set aside and the matter remanded for fresh consideration on merits in accordance with law. en-us Mon, 04 Jan 2021 00:00:00 +0530 Thu, 11 Feb 2021 20:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403990 The Madras HC held that revisional jurisdiction under Section 51 of the Puducherry Value Added Tax Act, 2007 does not permit full factual adjudication on new material not raised before the lower authorities. Because the later Supreme Court ruling could affect entitlement to input tax credit and the treatment of inter-State sales to Government Departments, the petitioner was given a further opportunity to raise additional grounds and support them with relevant decisions. The Tribunal's order was set aside and the matter remanded for fresh consideration on merits in accordance with law. Case-Laws VAT and Sales Tax Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403990