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2016 (7) TMI 1018 - HC - VAT and Sales TaxValidity of revised order passed by the respondent for the financial years 1991-92 to 1994-95, under the provisions of the Tamil Nadu General Sales Tax Act. - Held that:- the issue pertains to refund of money paid by the petitioner to avail the benefit of Samadhan Scheme. Since the issue as to whether adjustment could be made or not, are all factual issues and those complicated factual issues cannot adjudicated in a Writ Petition. Therefore, considering the facts and circumstances of the case, this Court is of the view that the petitioner should be directed to file a Revision before the concerned Joint Commissioner of Commercial Taxes, challenging the impugned order, who would be in a position to consider all the disputed questions of fact and also the calculations which the petitioner has furnished.
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