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    <title>2021 (12) TMI 1466 - MADRAS HIGH COURT</title>
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    <description>Tax deducted at source under the Tamil Nadu Value Added Tax Act was held eligible for transition under the Tamil Nadu GST transitional provision. The Madras High Court treated the issue as identical to an earlier batch decision of the same Court, noted that the respondent accepted that ruling and that no contrary authority was shown, and followed the earlier view. On that basis, the Court answered the issue in favour of the petitioner and allowed the writ petition, setting aside the impugned proceedings.</description>
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      <description>Tax deducted at source under the Tamil Nadu Value Added Tax Act was held eligible for transition under the Tamil Nadu GST transitional provision. The Madras High Court treated the issue as identical to an earlier batch decision of the same Court, noted that the respondent accepted that ruling and that no contrary authority was shown, and followed the earlier view. On that basis, the Court answered the issue in favour of the petitioner and allowed the writ petition, setting aside the impugned proceedings.</description>
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