TN VAT Proviso Challenged: HC Partially Allows Writ Petitions, Orders Remand

Chaitanya Builders & Leasing Pvt Ltd Vs Assistant Commissioner (CT) (Madras High Court) CHENNAI – The Madras High Court has issued a ruling in the case of Chaitanya Builders & Leasing Pvt Ltd Vs Assistant Commissioner (CT), clarifying the application of a proviso within Section 3-B(2)(d) of the Tamil Nadu General Sales Act, 1959. The court determined that this proviso does not apply to a contractor who has assigned work to a sub-contractor, provided the sub-contractor is a registered dealer. The decision stems from a writ petition challenging the legislative competence and constituti...