https://www.taxtmi.com/caselaws?id=415365 Turnover taxable under the Tamil Nadu Value Added Tax Act, 2006 alone governs the return-filing threshold under Section 21 and Rule 7; Central Sales Tax turnover cannot be clubbed with it absent express statutory authority. The statutory scheme ties the filing date to the dealer's taxable turnover under the State Act, while the definition of taxable turnover and the deductions under Rule 8 operate only within that Act. The procedural overlap between the Tamil Nadu enactment and Central Sales Tax assessment does not permit merging the two turnovers for liability or filing-deadline purposes, so an assessment based on such clubbing is unsustainable. en-us Mon, 29 Nov 2021 00:00:00 +0530 Sat, 04 Dec 2021 08:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415365 Turnover taxable under the Tamil Nadu Value Added Tax Act, 2006 alone governs the return-filing threshold under Section 21 and Rule 7; Central Sales Tax turnover cannot be clubbed with it absent express statutory authority. The statutory scheme ties the filing date to the dealer's taxable turnover under the State Act, while the definition of taxable turnover and the deductions under Rule 8 operate only within that Act. The procedural overlap between the Tamil Nadu enactment and Central Sales Tax assessment does not permit merging the two turnovers for liability or filing-deadline purposes, so an assessment based on such clubbing is unsustainable. Case-Laws VAT and Sales Tax Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415365