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2009 (11) TMI 869 - HC - VAT and Sales TaxArrears of tax and interest due for the assessment years 1994-95 to 2000-01 - Held that:- We are of the view that the provisions of the Contract Act have no application so far as the Sales Tax Act is concerned because it is a selfcontained code providing for levy and collection of sales tax by the Government from dealers.Therefore, the learned single judge rightly rejected the appellant's claim based on sections 59 and 60 of the Indian Contract Act. What is conveyed by sub-section (2) of section 55C is that the applicability of sub-section (1) of section 55C is not with reference to the period for which arrears are paid, but reference to the date of payment made in discharge of arrears of tax and interest by the dealer. In other words, all payments made after January 1, 2000 towards the discharge of arrears of tax will be subjected to adjustment under section 55C(1) irrespective of the year to which the arrears of tax and interest relate. We, therefore, uphold the order of the learned single judge and dismiss the writ appeal
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