2016 (6) TMI 1248

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.... the Petitioner : Joseph Prabakar For the Respondent :S. Manoharan Sundaram ORDER The petitioner, M/s.Gail India Private Limited, is an assessee on the files of the respondent, under the provisions of Tamil Nadu Value Added Tax Act, 2006 (hereinafter, referred to as 'TNVAT Act') and Central Sales Tax Act 1956 (hereinafter, referred to as 'CST Act'). The challenge in this W....

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....was shown as reversal credit, because of the reason that there is no appropriate column in the monthly return form. After taking note of the decision of the Sales Tax Appellate Tribunal, (STAT) in the Second Appeal filed by the petitioner, for the earlier assessment year, the respondent issued a notice to the petitioner, dated 16.12.2014, proposing to revise the returns by exercising power under S....