https://www.taxtmi.com/caselaws?id=406311 Refund claims arising from zero-rated sales cannot be rejected solely because Form W was filed belatedly or in manual form where the dealer had already filed the prescribed monthly Form I returns. The Court treated the refund mechanism under the Tamil Nadu Value Added Tax Act, 2006 as a beneficial provision and held that the proper course is to examine the admissibility and genuineness of the claim on merits. The impugned orders were set aside and the matter was remitted for fresh verification of the Form I returns and refund eligibility. en-us Thu, 18 Mar 2021 00:00:00 +0530 Mon, 12 Apr 2021 08:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406311 Refund claims arising from zero-rated sales cannot be rejected solely because Form W was filed belatedly or in manual form where the dealer had already filed the prescribed monthly Form I returns. The Court treated the refund mechanism under the Tamil Nadu Value Added Tax Act, 2006 as a beneficial provision and held that the proper course is to examine the admissibility and genuineness of the claim on merits. The impugned orders were set aside and the matter was remitted for fresh verification of the Form I returns and refund eligibility. Case-Laws VAT and Sales Tax Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406311