TMI Blog2018 (10) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... al interest - Held that:- This Court directs the respondents to consider the representation of the petitioner dated 02.04.2010, if not considered earlier, and pass appropriate orders, on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioner, within a period of six weeks from the date of receipt of a copy of this order. - W.P.No.8332 of 2010 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95 to 31.03.1999 . (iii)to direct the second respondent to refund the excess tax collected from the petitioner along with ₹ 12,61,365/- towards penal interest under protest. 2.Today, when the matter is taken up for consideration, the learned counsel for the petitioner submitted that the issue involved herein is squarely covered by a decision of the Division Bench of this Court in Aroo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of five years from November 1, 1994 to October 31, 1999, restrict the quantum of waiver of sales tax benefit to the actual sales tax remitted during the period from September 1, 1993 to October 31, 1994, as, such attempt would be contrary to the spirit and substance of G.O.Ms.No.500, Industries (MIG-II) Department, dated May 14, 1990. We, therefore, have no hesitation to hold that the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld in turn qualify G.O.Ms.No.500, Industries (MIG-II) Department, dated May 14, 1990 in spirit and substance. Consequently, the order of the learned Single Judge is set aside and the writ appeal is allowed. No costs. Following the aforesaid decision, this Court, vide order dated 26.02.2010, disposed of a writ petition in WP.No.4374 of 2009, which was similar in nature as that of the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a copy of this order. While passing such order, the respondents shall keep in mind the decision of the Division Bench of this Court in Arooran Sugars Limited v. State Industries Promotion Corporation of Tamil Nadu Limited and others [(2007) 9 VST 614 (Mad)] and the earlier order of this Court dated 26.02.2010 in WP.No.4374 of 2009. 4.Accordingly, this writ petition stands disposed of. No co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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