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VAT - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

TDS under TNVAT - While issues on tax deduction would form part ...


Court Clarifies Tax Deduction Appeals Under TNVAT: Different Rules for Dealers and Non-Dealers.

November 12, 2020

Case Laws     VAT and Sales Tax     HC

TDS under TNVAT - While issues on tax deduction would form part of an order of assessment and the computation thereof, as applicable to assessees/dealers under Sections 22 to 27 and amenable to appeal under Section 51 and 52, issues of non-deduction in the case of a non-dealer/non-assessee under the provisions of the Act would form part of an order under Section 13(4) amenable to revision under Section 54 - This issue is answered in favour of the petitioner. - HC

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