https://www.taxtmi.com/caselaws?id=302148 Assessment under the TNVAT Act, 2006 for 2015-16 was challenged on the grounds of disputed service of revision notices and levy of entry tax on a paver finisher machine. The Court noted the absence of postal acknowledgment for the dispatched notices and referred to precedent that equipment not qualifying as a motor vehicle may fall outside entry tax liability. The assessment was therefore required to be reconsidered after giving the dealer an opportunity to file objections, produce supporting material, and be heard personally. The existing assessment was to be treated as a show cause notice, and coercive action was restrained until reassessment was completed in accordance with law. en-us Tue, 12 Jun 2018 00:00:00 +0530 Fri, 06 May 2022 20:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302148 Assessment under the TNVAT Act, 2006 for 2015-16 was challenged on the grounds of disputed service of revision notices and levy of entry tax on a paver finisher machine. The Court noted the absence of postal acknowledgment for the dispatched notices and referred to precedent that equipment not qualifying as a motor vehicle may fall outside entry tax liability. The assessment was therefore required to be reconsidered after giving the dealer an opportunity to file objections, produce supporting material, and be heard personally. The existing assessment was to be treated as a show cause notice, and coercive action was restrained until reassessment was completed in accordance with law. Case-Laws VAT and Sales Tax Tue, 12 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302148