https://www.taxtmi.com/caselaws?id=407682 The court allowed the Writ Petitions, setting aside the impugned Revision of Assessment orders under the TNVAT Act for work contractors. The court emphasized that the orders were passed without new facts or materials, solely on a change of opinion, and lacked a detailed intra-department enquiry following a web report. The imposition of penalties separately under the TNVAT Act was set aside, highlighting that penalties must be part of the assessment order. Additionally, the court ruled against levying purchase tax on the contractors, stating they should not be burdened further. The matter was remitted for fresh orders in compliance with the law, with no costs imposed on the petitioners. en-us Thu, 15 Apr 2021 00:00:00 +0530 Tue, 18 May 2021 08:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407682 The court allowed the Writ Petitions, setting aside the impugned Revision of Assessment orders under the TNVAT Act for work contractors. The court emphasized that the orders were passed without new facts or materials, solely on a change of opinion, and lacked a detailed intra-department enquiry following a web report. The imposition of penalties separately under the TNVAT Act was set aside, highlighting that penalties must be part of the assessment order. Additionally, the court ruled against levying purchase tax on the contractors, stating they should not be burdened further. The matter was remitted for fresh orders in compliance with the law, with no costs imposed on the petitioners. Case-Laws VAT and Sales Tax Thu, 15 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407682