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2015 (3) TMI 1381 - HC - VAT and Sales TaxReversal of amounts already adjusted towards balance of arrears for the assessment year 2009-2010 and 2010-2011 - reversal for the reason that the said adjustment cannot be possible to be made for the demand emanated for the preceding assessment year - Section 19(17) of TNVAT Act and Rule 10(b) of TNVAT Rules - HELD THAT:- Since the impugned order passed is contrary to the provisions of Section 19(17) of the Act, the impugned order dated 20.02.2015 is quashed and the writ petition stands allowed.
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