https://www.taxtmi.com/caselaws?id=410969 The Court upheld the validity of Section 2(11) of the TNVAT Act, similar to a previous judgment. Petitioners were granted 30 days to appeal individual assessment orders, with a directive for no coercive actions during this period. The Court emphasized understanding 'manufacture' under Section 2(27) and instructed fair review of appeals. Appellate authorities were directed to condone delays and review appeals thoroughly. The judgment allowed for timely appeals, fair consideration, and prompt resolution without costs, ensuring redressal for petitioners in line with legal provisions. en-us Tue, 27 Jul 2021 00:00:00 +0530 Fri, 13 Aug 2021 09:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410969 The Court upheld the validity of Section 2(11) of the TNVAT Act, similar to a previous judgment. Petitioners were granted 30 days to appeal individual assessment orders, with a directive for no coercive actions during this period. The Court emphasized understanding 'manufacture' under Section 2(27) and instructed fair review of appeals. Appellate authorities were directed to condone delays and review appeals thoroughly. The judgment allowed for timely appeals, fair consideration, and prompt resolution without costs, ensuring redressal for petitioners in line with legal provisions. Case-Laws VAT and Sales Tax Tue, 27 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410969