Court Restores Case for Further Review on Typographical Error in TNVAT Act Section 84 Assessment of Inter-State Sales.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Revision of assessment under Section 84 of the TNVAT Act, 2006 - mistake in the return by itself - inter-state sales - petitioner has made a typographical mistake by adding the VAT turnover for the respective months - nothing precluded the Officer from exercising the jurisdiction under Section 22(6a) of the TNVAT Act, 2006 to see whether any tax remained unpaid - Matter restored back - HC....