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2014 (7) TMI 1011

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..... within a period of three months from the date of receipt of a copy of this order - Matter remanded back - Decided in favour of assessee. - W.P.(MD)No.10545 of 2014 - - - Dated:- 1-7-2014 - R. Subbiah,JJ. For the Petitioner : Mr. S. Karunakar For the Respondent : Mr. R. Karthikeyan Additional Government pleader ORDER This writ petition has been filed seeking for the issuan .....

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..... riods from 1984-85 to 1993-94. When the petitioner filed appeals against the levy before the Appellate Assistant Commissioner (CT) Tirunevleli, he had allowed the appeals on 11.05.2004 and set aside the levy of sales tax on the sale of bricks manufactured by village artisans and sold by the petitioner. Against the said order, the Department of Commercial Taxes had filed State appeal before the Sal .....

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..... t at 12% p.a. within a period of one month. Pursuant to the same, the petitioner had sent a letter to the respondent to refund the whole sales tax amount collected by him. But the respondent sent a reply on 25.01.2005 stating that the tax levied and collected from the petitioner for the year 1984-85 viz. ₹ 75,575/- has been refunded on 12.11.2004. So the question of refund relating to the ye .....

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..... ars 1975-76 to 1983-84. This Court by order dated 05.07.2011, directed the petitioner to approach the concerned authority under the Act. Hence, the petitioner once again submitted their representation on 11.09.2011. Thereafter, the petitioner approached the respondent several times in person, but the claim of the petitioner had not been redressed till date. Finally, the petitioner had sent a repre .....

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