https://www.taxtmi.com/caselaws?id=307599 Enforcement officials under the Tamil Nadu Value Added Tax Act cannot collect cheques or realise tax as advance tax during inspection, and such practice is impermissible. Retention of cheques taken by the Enforcement Wing from a registered dealer was therefore unsustainable, and the respondents were directed to return the cheques. en-us Wed, 05 Oct 2016 00:00:00 +0530 Mon, 24 Apr 2023 21:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307599 Enforcement officials under the Tamil Nadu Value Added Tax Act cannot collect cheques or realise tax as advance tax during inspection, and such practice is impermissible. Retention of cheques taken by the Enforcement Wing from a registered dealer was therefore unsustainable, and the respondents were directed to return the cheques. Case-Laws VAT and Sales Tax Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307599