https://www.taxtmi.com/caselaws?id=406387 Section 52 of the Tamil Nadu VAT Act was read broadly enough to let the appellate authority correct an assessment made on an characterisation of transactions and direct the assessing officer to proceed under the proper tax head. On the sale characterisation, invoices and contract terms showed ex-factory delivery, so the sale concluded at the factory gate and freight was not part of the taxable turnover. The transactions were therefore treated as local sales rather than inter-State sales under the Central Sales Tax Act, with the assessing officer left to complete assessment on the basis of the materials and Form F produced for branch transfers. en-us Mon, 29 Mar 2021 00:00:00 +0530 Tue, 13 Apr 2021 08:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406387 Section 52 of the Tamil Nadu VAT Act was read broadly enough to let the appellate authority correct an assessment made on an characterisation of transactions and direct the assessing officer to proceed under the proper tax head. On the sale characterisation, invoices and contract terms showed ex-factory delivery, so the sale concluded at the factory gate and freight was not part of the taxable turnover. The transactions were therefore treated as local sales rather than inter-State sales under the Central Sales Tax Act, with the assessing officer left to complete assessment on the basis of the materials and Form F produced for branch transfers. Case-Laws VAT and Sales Tax Mon, 29 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406387