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2005 (2) TMI 510 - SC - VAT and Sales TaxWhether the appellant is liable to pay interest on the balance of sales tax dues for the period October 1, 1993 to September 30, 1994 under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959 or was it exempt from doing so under section 17-A(2) of that Act? Held that:- Appeal dismissed. In compliance with the order dated December 31, 1996, the payment was in fact made by the appellant. As such the amended notification was indeed an amendment of the first notification dated July 28, 1993 consequent upon the revised sanction of the BIFR on August 18, 1994 enhancing the need and assistance limits and it was not seeking to retrospectively deny any benefit already conferred on the appellant. We therefore do not need to go into the further question whether the High Court was right in importing section 15 of the Tamil Nadu General Clauses Act into section 17-A.
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