https://www.taxtmi.com/caselaws?id=406395 A VAT assessment completed on deemed assessment basis was held unsustainable where part of the assessee's service income had been included in turnover and the mismatch procedure had not been followed. The Court noted that income from maintenance services had been treated as taxable turnover under the TNVAT Act without proper basis, and that reliance on a mismatch issue was improper because the prescribed procedure for such cases was not observed. The assessment order was set aside and the matter was remitted for fresh consideration in accordance with law. en-us Fri, 19 Mar 2021 00:00:00 +0530 Tue, 13 Apr 2021 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406395 A VAT assessment completed on deemed assessment basis was held unsustainable where part of the assessee's service income had been included in turnover and the mismatch procedure had not been followed. The Court noted that income from maintenance services had been treated as taxable turnover under the TNVAT Act without proper basis, and that reliance on a mismatch issue was improper because the prescribed procedure for such cases was not observed. The assessment order was set aside and the matter was remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Fri, 19 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406395