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2013 (12) TMI 213 - HC - VAT and Sales TaxInterest u/s 24 (4) of the Tamil Nadu General Sales Tax Act - Rejection of issuance of refund vouchers – Held that:- The Certificate was issued with respect to the application made for settlement of interest - The refund was ordered on 03.10.2008 even before the Ordinance was published - The Certificate would cover only the claims relating to any amount quoted in order determining the amount to be paid under the Scheme - The bar emphasised under Sections 9 and 10 shall be applicable only if the dealer wants to claim refund of the amount paid under the Samadhan Scheme and not the refund which was ordered even before the application for Settlement - there was no request for interest earlier, the single Judge had rightly disallowed the claim of interest granting liberty to the respondent and directed the appellants to issue refund voucher - there is no infirmity in the order passed by the single Judge – decided against Petitioner.
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