https://www.taxtmi.com/caselaws?id=413071 Where a works contractor opted to pay tax at the compounded rate under the Tamil Nadu VAT Act, filing the return in the prescribed form and paying tax accordingly was sufficient to exercise that option because the statute did not require any separate form or special procedure. The assessment treating the option as unexercised was therefore unsustainable. The writ petitions were also maintainable despite an appellate remedy, because the challenge raised a jurisdictional error and a pure question of law falling within the recognised exception to alternate remedy under Article 226. The matter required reconsideration on the basis that the returns were filed under the compounded levy option. en-us Wed, 08 Sep 2021 00:00:00 +0530 Wed, 07 Jun 2023 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413071 Where a works contractor opted to pay tax at the compounded rate under the Tamil Nadu VAT Act, filing the return in the prescribed form and paying tax accordingly was sufficient to exercise that option because the statute did not require any separate form or special procedure. The assessment treating the option as unexercised was therefore unsustainable. The writ petitions were also maintainable despite an appellate remedy, because the challenge raised a jurisdictional error and a pure question of law falling within the recognised exception to alternate remedy under Article 226. The matter required reconsideration on the basis that the returns were filed under the compounded levy option. Case-Laws VAT and Sales Tax Wed, 08 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413071