https://www.taxtmi.com/caselaws?id=415385 A mistaken interchange of turnover entries between TNVAT and CST returns did not, by itself, justify confirmation of CST liability where the record did not show taxable inter-state sales. The assessing authority was not barred by the pendency of a revision request under Section 84 from examining unpaid tax liability under Section 22(6a). The assessment was therefore set aside and remitted for fresh consideration on whether the petitioner was entitled to revision and whether the proceedings should be dropped if no inter-state sales were proved. en-us Wed, 17 Nov 2021 00:00:00 +0530 Sat, 04 Dec 2021 08:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415385 A mistaken interchange of turnover entries between TNVAT and CST returns did not, by itself, justify confirmation of CST liability where the record did not show taxable inter-state sales. The assessing authority was not barred by the pendency of a revision request under Section 84 from examining unpaid tax liability under Section 22(6a). The assessment was therefore set aside and remitted for fresh consideration on whether the petitioner was entitled to revision and whether the proceedings should be dropped if no inter-state sales were proved. Case-Laws VAT and Sales Tax Wed, 17 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415385