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2007 (3) TMI 668 - HC - VAT and Sales TaxExtract: .......iod from 1.9.1998 to 31.10.1999 would be restricted to actual sales tax remitted during the period from 1.9.1993 to 31.10.1994, which would in turn qualify G.O.Ms.No.500, Industries (MIG-II) Department, dated 14.5.1990 in spirit and substance. Consequently, the order of the learned single judge is set aside and the writ appeal is allowed. No costs.
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