Cancellation of Registration Certificate - legal heirs - deemed ...

VAT and Sales Tax

November 30, 2020

Cancellation of Registration Certificate - legal heirs - deemed dealer on the death of dealer - When it is an admitted fact that the petitioner is a legal heir of the deceased dealer, this Court is of the considered view that the legal heirs are deemed to be dealers on the death of deceased, as per the provisions of Section 26 of the Tamil Nadu Value Added Tax Act, 2006. - The amendment shall take effect retrospectively, from the date of death of deseased i.e., 09.06.2013. - HC

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Cancellation of Registration Certificate - legal heirs - deemed ...

VAT and Sales Tax

November 30, 2020

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