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1 - 10 of 33 (0.29 seconds)Section 12 in Tamil Nadu Value Added Tax Act, 2006 [Entire Act]
Section 53 in Tamil Nadu Value Added Tax Act, 2006 [Entire Act]
Section 42 in Tamil Nadu Value Added Tax Act, 2006 [Entire Act]
Paschimanchal Vidyut Vitran Nigam Ltd. vs Raman Ispat Private Limited on 17 July, 2023
43. Later, the aforesaid amendment has also received the
assent of the President on 06.04.2026 and published in the official
gazette. The above clarificatory amendment also supports the
interpretation given in in Paschimanchal Vidyut Vitran Nigam Ltd. v.
Raman Ispat (P) Ltd., reported in (2023) 10 SCC that tax dues cannot be
equated as being akin to the dues payable to a secured creditor.
32/36
https://www.mhc.tn.gov.in/judis
Section 48 in The Gujarat Value Added Tax Act, 2003 [Entire Act]
Section 31 in Tamil Nadu Value Added Tax Act, 2006 [Entire Act]
State Tax Officer (1) vs Rainbow Papers Limited on 6 September, 2022
The learned Single Judge was, therefore, not right in holding that
the claims of the VAT authorities cannot be ignored even if no claims
have been made by them before the liquidator, by erroneously placing
reliance on Rainbow Papers's case which has no application to the facts
of the present case.