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Ess Gee Caterers Versus The Assistant Commissioner (CT)

2016 (7) TMI 1018 - MADRAS HIGH COURT

Validity 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 benef .....

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his 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 .....

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Mr.A.Ravichandran, learned Counsel appearing for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing on behalf of the respondent and with the consent of learned counsel appearing on either side, the writ petition .....

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ent for the financial years 1991-92 to 1994-95, under the provisions of the Tamil Nadu General Sales Tax Act. 3. I have elaborately heard the submissions made by the learned counsels for the parties. 4. The case of the petitioner is that the responde .....

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401/- has not been refunded to the petitioner. Further, it is stated that the Second Appeal preferred before the Sales Tax Appellate Tribunal in T.A.Nos.950 and 951 of 2002 were allowed and the matter was remanded to the Assessing Officer to redo the .....

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the assessment and levying tax only on the value of coupons. Therefore, it is the contention of the petitioner that the respondent erroneously held that the amount of ₹ 7,27,401/- was not collected as an advance or in any contravention of the .....

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/- under Samadhan Scheme as against the tax due demand of ₹ 2,19,610/- raised in the revised assessment order and therefore the petitioner is entitled for refund. 6. In my view, the issue pertains to refund of money paid by the petitioner to av .....

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f 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 quest .....

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