https://www.taxtmi.com/caselaws?id=428496 Where exemption under the Tamil Nadu Value Added Tax Act depended on satisfying the statutory turnover condition, the assessing authority had to independently examine the assessee's evidence and could not treat the earlier remand as infructuous merely because a later Division Bench decision had displaced the earlier basis. The assessee remained entitled to an opportunity to produce supporting documents, and the matter had to be decided afresh on merits after considering those materials. The notice seeking to restore the earlier levy on the footing that the remand had lost effect was therefore unsustainable, and the issue was remitted for fresh adjudication. en-us Thu, 17 Feb 2022 00:00:00 +0530 Tue, 22 Nov 2022 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428496 Where exemption under the Tamil Nadu Value Added Tax Act depended on satisfying the statutory turnover condition, the assessing authority had to independently examine the assessee's evidence and could not treat the earlier remand as infructuous merely because a later Division Bench decision had displaced the earlier basis. The assessee remained entitled to an opportunity to produce supporting documents, and the matter had to be decided afresh on merits after considering those materials. The notice seeking to restore the earlier levy on the footing that the remand had lost effect was therefore unsustainable, and the issue was remitted for fresh adjudication. Case-Laws VAT and Sales Tax Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428496