- SC : Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer
- SC : Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax
- SC permits DRI probe into goods transshipped from Pakistan; Suspends HC’s SCN deadline
- SC dismisses Revenue’s SLP on dropping Rs. 125 cr service-tax demand over Airtel’s call free allowance
- SC : Upholds Cadbury's ‘Perk’ classification as ‘Wafer Biscuit’ entitled for concessional duty-rate; Dismisses Revenue’s appeal
Tamil Nadu Govt lists down defaulting dealers who have not e-filed their monthly returns and / or have not effected e-payment of tax, despite statutory mandate; States manual filing of returns enables dealers to escape mismatch analysis of input tax claims and assessing officers shall be held responsible for any such revenue loss; Directs Territorial Joint Commissioners (CT), Deputy Commissioners (CT) and head of assessment circles to ensure strict adherence of statutory provisions
TNVAT Circular No. 21/2015 dated May 25, 2015
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