https://www.taxtmi.com/caselaws?id=410601 A demand notice based solely on the retrospective operation of the Tamil Nadu Value Added Tax (5th Amendment) Act, 2013 was held unsustainable because the Government notification dated 21.04.2015 had waived retrospective demands. The Court noted that the issue had already been considered by a Division Bench and applied that position to the impugned demand. As the demand arose entirely from the retrospective amendment and the waiver notification removed its basis, the notice could not stand and was quashed. en-us Wed, 14 Jul 2021 00:00:00 +0530 Thu, 05 Aug 2021 08:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410601 A demand notice based solely on the retrospective operation of the Tamil Nadu Value Added Tax (5th Amendment) Act, 2013 was held unsustainable because the Government notification dated 21.04.2015 had waived retrospective demands. The Court noted that the issue had already been considered by a Division Bench and applied that position to the impugned demand. As the demand arose entirely from the retrospective amendment and the waiver notification removed its basis, the notice could not stand and was quashed. Case-Laws VAT and Sales Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410601