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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…
