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2007 (9) TMI 554 - HC - VAT and Sales TaxEligibility for settlement - Held that:- The Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 came to be enacted for the purpose of expeditious settlement of disputes relating to arrears of tax, penalty or interest pertaining to sales tax by giving substantial relief for the assessee to settle the matter out of court. As stated already, even though the first respondent-assessee has succeeded before the first appellate authority because of the fact that appeal is pending at the instance of the State before the second appellate authority, the assessee, in order to avoid further conflict or further dispute, is entitled to file an application under section 5 of the 2002 Act as the first respondent-assessee is fulfilling the requirement under section 4 of the 2002 Act. Hence, the petitioner has not made out any case for interference with the order of the Special Tribunal. The writ petition is dismissed.
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