https://www.taxtmi.com/caselaws?id=295066 Penalty under the Tamil Nadu Value Added Tax Act must follow the statutory mode: where Section 27(3) applies, it has to form part of the assessment order, and separate penalty orders are invalid, while separate orders are permissible only under Section 22(5). Reassessment based merely on a change of opinion and internal audit objections, without new material, is not sustainable. Purchase tax cannot be levied again on works-contract transactions already taxed as deemed sales, because the same transaction cannot suffer duplicative levy under the relevant statutory scheme. The impugned orders were therefore unsustainable on all three grounds. en-us Thu, 20 Dec 2018 00:00:00 +0530 Tue, 18 May 2021 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295066 Penalty under the Tamil Nadu Value Added Tax Act must follow the statutory mode: where Section 27(3) applies, it has to form part of the assessment order, and separate penalty orders are invalid, while separate orders are permissible only under Section 22(5). Reassessment based merely on a change of opinion and internal audit objections, without new material, is not sustainable. Purchase tax cannot be levied again on works-contract transactions already taxed as deemed sales, because the same transaction cannot suffer duplicative levy under the relevant statutory scheme. The impugned orders were therefore unsustainable on all three grounds. Case-Laws VAT and Sales Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295066