Section 23(5) in Tamil Nadu Value Added Tax Act, 2006
(5)An order under sub-section (2) shall be final and shall not be called in question in any proceeding by way of appeal, reference or revision under this Act.Explanation. - 'Case' in relation to an assessee means any proceeding under this Act for the assessment of the turnover of the assessee or for the imposition of any penalty on him.
