Revision of assessment under Section 84 of the TNVAT Act, 2006 - ...
Case Laws VAT and Sales Tax
December 4, 2021
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
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