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2017 (12) TMI 686 - HC - VAT and Sales TaxRejection of claim of exemption on payment to sub-contractors - Held that: - this Court noted that on the first issue, namely payment to sub-contractors, the petitioner stated that out of 18 sub-contractors, they had enclosed records in respect of 14 sub-contractors, for which, exemption had been claimed under Rule 8(5)(c) of the Tamil Nadu Value Added Tax Rules, 2007 - in the instant cases, in respect of the assessment year 2012-13, it appears that there are 11 sub-contractors and that the petitioner had enclosed records in respect of all the 11 sub-contractors while claiming exemption under Rule 8(5)(c) of the said Rules - matters are remitted back to the first respondent for a fresh consideration along with the assessment for the year 2013-14, which has also been remanded - petition allowed by way of remand.
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