https://www.taxtmi.com/caselaws?id=295700 The High Court allowed the appellant to file a revision petition challenging the detention of EMU Oil for alleged non-payment of tax under the TNVAT Act. The court directed the Joint Commissioner to consider evidence on the tax liability of EMU Oil, emphasizing that no further deposit was required if tax had been paid. The appellant was granted liberty to present arguments supporting tax exemption for EMU Oil, with potential refund contingent on the Commissioner's decision. The court disposed of the appeal, instructing timely processing of the revision petition. en-us Fri, 02 Mar 2018 00:00:00 +0530 Wed, 16 Jun 2021 10:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295700 The High Court allowed the appellant to file a revision petition challenging the detention of EMU Oil for alleged non-payment of tax under the TNVAT Act. The court directed the Joint Commissioner to consider evidence on the tax liability of EMU Oil, emphasizing that no further deposit was required if tax had been paid. The appellant was granted liberty to present arguments supporting tax exemption for EMU Oil, with potential refund contingent on the Commissioner's decision. The court disposed of the appeal, instructing timely processing of the revision petition. Case-Laws VAT and Sales Tax Fri, 02 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295700