https://www.taxtmi.com/caselaws?id=428447 Dispute concerned the concessional 4% tax rate claimed on Aviation Turbine Fuel under the Tamil Nadu Value Added Tax Act, 2006, and whether the Assessing Officer properly examined the supporting materials and statutory conditions before denying the concession. The assessment was criticised for inadequate fact-finding, insufficient reasoning, and failure to address the petitioner's documents or compute the differential tax clearly. The section 84 rectification order was also challenged on the same basis. The matter was remitted with a direction for a fresh personal hearing and a speaking order on the correct tax rate applicable to ATF. en-us Mon, 19 Sep 2022 00:00:00 +0530 Sat, 01 Oct 2022 09:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428447 Dispute concerned the concessional 4% tax rate claimed on Aviation Turbine Fuel under the Tamil Nadu Value Added Tax Act, 2006, and whether the Assessing Officer properly examined the supporting materials and statutory conditions before denying the concession. The assessment was criticised for inadequate fact-finding, insufficient reasoning, and failure to address the petitioner's documents or compute the differential tax clearly. The section 84 rectification order was also challenged on the same basis. The matter was remitted with a direction for a fresh personal hearing and a speaking order on the correct tax rate applicable to ATF. Case-Laws VAT and Sales Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428447