https://www.taxtmi.com/caselaws?id=429398 The additional sales tax demand for assessment year 1996-97 under the Tamil Nadu Additional Sales Tax Act, 1970 had to be tested against the amended section 2 and the binding precedent governing the levy for the relevant turnover brackets. The Court held that the Tribunal's orders could not stand unless the demand was examined in strict conformity with the law declared on the amended scheme, and the matter therefore required reconsideration by the original authority. The impugned orders were set aside and the case was remanded for fresh decision after hearing the parties, with the issue effectively decided in favour of the assessee. en-us Wed, 28 Sep 2022 00:00:00 +0530 Thu, 27 Oct 2022 20:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429398 The additional sales tax demand for assessment year 1996-97 under the Tamil Nadu Additional Sales Tax Act, 1970 had to be tested against the amended section 2 and the binding precedent governing the levy for the relevant turnover brackets. The Court held that the Tribunal's orders could not stand unless the demand was examined in strict conformity with the law declared on the amended scheme, and the matter therefore required reconsideration by the original authority. The impugned orders were set aside and the case was remanded for fresh decision after hearing the parties, with the issue effectively decided in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429398