![No Purchase Tax can be levied If Turnover is less than Rs. 300 Crores per year: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/Bogus-Purchases-Taxscan.jpg "No Purchase Tax can be levied If Turnover is less than Rs. 300 Crores per year: Madras HC [Read Judgment]")
No Purchase Tax can be levied If Turnover is less than Rs. 300 Crores per year: Madras HC [Read Judgment]
The High Court of Madras while quashing the orders of the respondent authority held that the levy of Purchase Tax under Section 12 of the Tamil Nadu...
![Madras HC quashes VAT Assessment, directs Dept to follow Circular on Procedure to be followed in the cases of Mis-match [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Madras-HC-VAT-Assessment-Mis-match-taxscan.jpeg "Madras HC quashes VAT Assessment, directs Dept to follow Circular on Procedure to be followed in the cases of Mis-match [Read Order]")
![Officers cannot reject Claim of Sales/Returns merely on assumption of failure to produce Documentary Evidence: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/11/Officer-Claim-of-Sales-Documentary-Evidence-Madras-High-Court-Taxscan.jpg "Officers cannot reject Claim of Sales/Returns merely on assumption of failure to produce Documentary Evidence: Madras High Court [Read Judgment]")
![State Govts Deemed to be Registered Dealers for the purpose of ITC: SC Upholds Validity of the Provisions of the TN VAT Act, 2006 [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/08/ITC-Supreme-Court-Taxscan.jpg "State Govts Deemed to be Registered Dealers for the purpose of ITC: SC Upholds Validity of the Provisions of the TN VAT Act, 2006 [Read Judgment]")
![S. 19(11) of TNVAT Act imposing Time limit to Claim Input Tax Credit is not Ultra Vires: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/10/Input-Tax-Credit-Supreme-Court-Taxscan.jpg "S. 19(11) of TNVAT Act imposing Time limit to Claim Input Tax Credit is not Ultra Vires: SC [Read Judgment]")
Revision Order merely based on Web Report without further Enquiry is Invalid: Madras HC [Read Order]
The Madras High Court, in Tvl.Hifi Mobiles v. The Deputy Commercial Tax Officer held that a revision order passed under the provisions of the Tamil Nadu Value Added Tax Act, solely based on the web...
![Revision Order merely based on Web Report without further Enquiry is Invalid: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Revision-Order-Madras-High-Court-Taxscan.jpg "Revision Order merely based on Web Report without further Enquiry is Invalid: Madras HC [Read Order]")
The fact that Stocks are not supported by Purchase Bills cannot be a ground for Equal Addition under Tamil Nadu VAT Act: Madras HC [Read Judgment]
The fact that stocks are not supported by purchase bills cannot be a ground for equal addition under the provisions of Tamil Nadu VAT Act, said the Madras High Court while considering the writ...
![The fact that Stocks are not supported by Purchase Bills cannot be a ground for Equal Addition under Tamil Nadu VAT Act: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/01/Audit-Report-VAT-Taxscan.jpg "The fact that Stocks are not supported by Purchase Bills cannot be a ground for Equal Addition under Tamil Nadu VAT Act: Madras HC [Read Judgment]")
Assessee can Apply for Revise Return to Cure a Genuine Accounting Mistake within the Permitted Time: Madras HC [Read Judgment]
While hearing the case of Sri Ganesh Agencies vs The State Tax Officer, the Madras High Court held that assessee can apply for revise return to cure a genuine accounting mistake within the permitted...
![Assessee can Apply for Revise Return to Cure a Genuine Accounting Mistake within the Permitted Time: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/01/Revise-Return-Taxscan.jpg "Assessee can Apply for Revise Return to Cure a Genuine Accounting Mistake within the Permitted Time: Madras HC [Read Judgment]")
Assessing Officer can’t be Compelled to Follow the Directions of Enforcement Authority: Madras HC Quashes Assessment [Read Order]
The Madras High Court, while quashing an assessment passed under Tamil Nadu Value Added Tax Act (TNVAT), ruled that Assessing Officer, being an Independent Authority, cannot be compelled to follow the...
![Assessing Officer can’t be Compelled to Follow the Directions of Enforcement Authority: Madras HC Quashes Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Essar-Steel-Taxscan.jpg "Assessing Officer can’t be Compelled to Follow the Directions of Enforcement Authority: Madras HC Quashes Assessment [Read Order]")
Medical Equipments Imported by Hospital for ‘Own Use’ is exempted from Sales Tax: Madras HC [Read Order]
In a recent ruling, the Madras High Court held that the hospital is not liable to pay Sales Tax under Tamil Nadu Value Added Tax Act in respect of import of medical equipments for its personal...
![Medical Equipments Imported by Hospital for ‘Own Use’ is exempted from Sales Tax: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Medical-Equipments-Taxscan.jpg "Medical Equipments Imported by Hospital for ‘Own Use’ is exempted from Sales Tax: Madras HC [Read Order]")
Genuineness of Consignment can’t be suspected merely because the Invoice contains Wrong Address: Madras HC [Read Order]
The Madras High Court, while releasing the goods detained by the Commercial department, held that the genuineness of a consignment cannot be suspected merely because the commercial invoice contains...
![Genuineness of Consignment can’t be suspected merely because the Invoice contains Wrong Address: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Madras-High-Court-Taxscan.jpg "Genuineness of Consignment can’t be suspected merely because the Invoice contains Wrong Address: Madras HC [Read Order]")
Assessment Solely on the basis of Case Study is Invalid under TNVAT Act, says Madras HC [Read Order]
The Madras High Court recently held that the case study, though can be a reason for Revision Notice, cannot be the sole basis for completing assessment for the purpose of the Tamil Nadu Value Added...
![Assessment Solely on the basis of Case Study is Invalid under TNVAT Act, says Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "Assessment Solely on the basis of Case Study is Invalid under TNVAT Act, says Madras HC [Read Order]")