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Shree Karthik Papers Limited Versus The Assistant Commissioner (Commercial Tax)

2016 (3) TMI 791 - MADRAS HIGH COURT

Seeking direction for refund of TNGST and CST amounts - Amount paid for the period covered by the Interest Free Sales Tax Deferral Scheme as per Government Order - Respondent pleaded that petitioner is entitled to get a sum of ₹ 34,48,319/-, however, instead of getting refund of the said amount, the respondent may be directed to adjust the said amount towards the existing dues of the sales tax payable by the petitioner, in accordance with law - Held that:- since the respondent had rejected .....

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the existing sales tax dues. Petition disposed of - W. P. No. 15337 of 2012 - Dated:- 17-3-2016 - M. Duraiswamy, J. For the Petitioner : Mr.M.Krishnappan, Ms.R.Swarnalatha For the Respondents : Mr. S. Kanmani Annamalai, AGP (T), Mr. Ramesh Venkatachalapathy ORDER The petitioner has filed the above writ petition to issue a Writ of certiorarified mandamus, calling for the records on the file of the respondent in proceedings TNGST No.1960975 for the assessment years 2005-2006 and 2006-2007 dated 21 .....

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raging the manufacturing company situate in a remote place as an incentive. According to the petitioner, they are eligible and continues to be eligible for the Sales Tax Deferral Scheme as per the Government Order in G.O.Ms.26, Industries (IT) Department dated 03.02.2011. The petitioner was granted the deferral period from 01.02.1995 to 31.01.2004, fixing the repayment period of 9 years payable from 01.02.2004 to 31.03.2013. The petitioner is also entitled to the deferral of sales tax not exceed .....

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ceedings dated 22.01.2007. Under the said sanctioned scheme, the Commercial Tax Department was directed to consider granting extension of time upto 31.03.2014 for utilization of unutilized interest free Sales Tax loan of ₹ 594.95 lakhs, to consider reschedulement of Interest Free Sales Tax Loan by 9 years so as to be payable over a period of 7 years, starting from 01.04.2014. Subsequently, the BIFR passed a final order dated 11.05.2007 approving the earlier direction given on 22.01.2007. T .....

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Tamil Nadu, in G.O.Ms.26, Industries (IT) Department dated 03.02.2011, had passed an order granting time for utilization of unutilized Interest Free Sales Tax Loan of ₹ 594.95 lakhs upto 31.03.2014 and Interest Free Sales Tax Loan sanctioned was rescheduled by 9 years from 01.04.2005 to 31.03.2014 so as to be payable over a period of 7 years starting from 01.04.2014. By proceedings dated 16.05.2011, the State Industries Promotion Corporation of Tamil Nadu Limited, had revised the schedule .....

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of ₹ 34,48,319/-. Therefore, on 30.01.2012, the petitioner sent a representation to the respondent, for the refund of the sales tax amount paid for the period 2005-2006 and 2006-2007. However, the respondent has not refunded the amount till this date. The petitioner also filed a writ petition in W.P.No.6199 of 2012 for a writ of mandamus to direct the respondent to consider and pass orders on the representation dated 30.01.2012 and this Court, by order dated 13.03.2012, directed the respon .....

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nutilized interest free Sales Tax loan of ₹ 594.95 lakhs upto 31.03.2014 and also rescheduled the interest free sales tax loan sanctioned to the petitioner by 9 years from 01.04.2005 to 31.03.2014, so as to be payable over a period of 7 years starting from April 2014, contrary to the said Government order, the respondent had rejected the request of the petitioner to refund a sum of ₹ 34,48,319/-. 4. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, appearing for the resp .....

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