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2021 (9) TMI 308 - HC - VAT and Sales TaxRejection of request for refund of difference of entry tax - Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 - HELD THAT:- Section 11 of the Entry Tax Act cannot be pressed in to service for granting refund. However, this issue has answered against the respondent by the Hon'ble Division Bench of this Court in the case of State of Tamil Nadu Vs Ganesh Automobiles, [2001 (9) TMI 1117 - MADRAS HIGH COURT] and the Commercial Tax Officer Vs M/s.Coimabatore Auto Carriage (P) Ltd., [2010 (1) TMI 1148 - MADRAS HIGH COURT]. These writ petitions are allowed with a direction to the respondent to refund the excess amount within a period of 3 months from the date of receipt of a copy of this order.
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