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2013 (3) TMI 424

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..... DER This Writ Petition has been filed praying that this Court may be pleased to issue a Writ of Mandamus, directing the respondent to refund the excess amount of Rs. 47,407/- paid as tax, along with interest at 1%, as per Sections 39-A and 24(4) of Tamil Nadu General Sales Tax Act, 1959 and Rule 32(2) of Tamil Nadu General Sales Tax Rules, 1959.   2.It has been stated that the petitioner is .....

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..... of Rs. 4,42,221/-, under Section 16(2) of Tamil Nadu General Sales Tax Act, 1959.   3. Aggrieved by the said proceedings, the petitioner had preferred an appeal, under Section 31 of the Tamil Nadu General Sales Tax Act, 1959, before the first appellate authority, namely, the Appellate Assistant Commissioner (CT), Pollachi, who had partly allowed the appeal filed by the petitioner, re-determ .....

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..... nted the relief to the petitioner and had dismissed the appeal filed by the Deputy Commissioner (CT), in CTA 392/99 and CTSA 180/99, dated 12.09.2005. Thereafter, the respondent had passed an order, dated 11.03.2008, determining Nil taxable turnover, and declaring excess payment of Rs. 47,407/-. Pursuant to the said order passed by the respondent, the petitioner has filed the present Writ Petition .....

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