https://www.taxtmi.com/caselaws?id=404004 A conditional remand may be granted to allow a dealer to produce original records and substantiate an option claimed under the Tamil Nadu VAT regime. The dispute concerned whether assessments should have proceeded under one charging provision instead of another, and the dealer sought a further opportunity to support its claim after the matter remained pending for years. The court balanced that request against revenue protection and permitted fresh adjudication only on strict compliance with a deposit condition. On payment of half of the disputed tax for each assessment year within time, the assessment orders were to be treated as show cause notices and decided afresh on merits. en-us Wed, 27 Jan 2021 00:00:00 +0530 Fri, 12 Feb 2021 12:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404004 A conditional remand may be granted to allow a dealer to produce original records and substantiate an option claimed under the Tamil Nadu VAT regime. The dispute concerned whether assessments should have proceeded under one charging provision instead of another, and the dealer sought a further opportunity to support its claim after the matter remained pending for years. The court balanced that request against revenue protection and permitted fresh adjudication only on strict compliance with a deposit condition. On payment of half of the disputed tax for each assessment year within time, the assessment orders were to be treated as show cause notices and decided afresh on merits. Case-Laws VAT and Sales Tax Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404004