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Section 7A

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Madras high court holds that “levy of purchase tax is impermissible when the sale itself is liable to tax” — Court quashes Tribunal order and confirms that Section 7A cannot be invoked solely because the seller failed to remit tax
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Madras high court holds that “levy of purchase tax is impermissible when the sale itself is liable to tax” — Court quashes Tribunal order and confirms that Section 7A cannot be invoked solely because the seller failed to remit tax

Court’s decision The Madras High Court allowed the writ petitions and set aside the Tribunal’s order affirming the levy of purchase tax under Section 7A of the Tamil Nadu General…
Posted by Rawlaw November 30, 2025
Madras High Court delivers powerful ruling on purchase tax liability: “Taxing the buyer when the seller is the taxable person strikes at the root of GST fairness” — Court quashes levy under Section 7A and remands matter for fresh consideration
Posted inNews

Madras High Court delivers powerful ruling on purchase tax liability: “Taxing the buyer when the seller is the taxable person strikes at the root of GST fairness” — Court quashes levy under Section 7A and remands matter for fresh consideration

Court’s decision The Madras High Court set aside the assessment order imposing purchase tax under Section 7A of the Tamil Nadu Value Added Tax Act (TNVAT), holding that the authority…
Posted by Rawlaw November 8, 2025

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