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2020 (2) TMI 34 - HC - VAT and Sales TaxLevy of interest for delayed remittance of tax - section 9(2A) read with 24(3) of the Tamil Nadu General Sales tax Act, 1959 - HELD THAT:- The facts involved in the case of JAGADEESWARAN TEXTILES (P) LTD. VERSUS COMMERCIAL TAX OFFICER, UDUMALPET [2009 (10) TMI 866 - MADRAS HIGH COURT], may not be applicable to the instant case. While analysing the second proviso to section 24(3) of the TNGST Act, the court had held that the proviso enables postponement of payment of only the disputed tax and the petitioner ought to have paid at least the tax on the turnover, which is not in dispute. In the said case, the petitioner had not paid the tax even on the admitted turn over and therefore, the petitioner cannot take refuge under the theory of merger and contend that the original order of assessment stood erased. As such, the said decision may not be applicable to the petitioner's case. In view of the decision of the honourable apex court in EID. PARRY (INDIA) LTD. VERSUS ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, CHENNAI (AND ANOTHER APPEAL) [2005 (5) TMI 302 - SUPREME COURT], the levy of interest between the month of April to August 2000, cannot be justifiable or sustainable. Petition allowed.
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