https://www.taxtmi.com/caselaws?id=415515 Chewing tobacco could not be taxed for assessment year 2007-2008 because it became a taxable entry in the Tamil Nadu VAT Second Schedule only from 12.07.2011, so the later amendment could not sustain the earlier demand. Rectification petitions under Section 84 were treated as within limitation after excluding the subsisting stay period, and they had to be considered before any coercive recovery. The coercive recovery communication was therefore set aside, and the matter was remitted for fresh decision on the rectification petitions in light of the prospective taxable-entry issue and limitation computation. en-us Fri, 08 Oct 2021 00:00:00 +0530 Tue, 08 Mar 2022 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415515 Chewing tobacco could not be taxed for assessment year 2007-2008 because it became a taxable entry in the Tamil Nadu VAT Second Schedule only from 12.07.2011, so the later amendment could not sustain the earlier demand. Rectification petitions under Section 84 were treated as within limitation after excluding the subsisting stay period, and they had to be considered before any coercive recovery. The coercive recovery communication was therefore set aside, and the matter was remitted for fresh decision on the rectification petitions in light of the prospective taxable-entry issue and limitation computation. Case-Laws VAT and Sales Tax Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415515