TNVAT: Remand Ordered Due to Incorrect Assumption of Inter-state Sales

Orient Electricals and Engineers India (P) Ltd. Vs Assistant Commissioner (ST) (Madras High Court) In the case of Orient Electricals and Engineers India (P) Ltd. vs Assistant Commissioner (ST) (Madras High Court), the petitioner, a dealer under the Tamil Nadu Value Added Tax Act, 2006 (VAT Act) and the Central Sales Tax Act, 1956 (CST Act), challenged an order dated 12.01.2023, which imposed tax liability on the petitioner based on the assumption of inter-state sales during the relevant assessment period. The petitioner contended that they had only engaged in intra-state sales and that the con...