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2018 (10) TMI 686

Demand of Interest under Section 24(3) of the TNGST Act, on or before 19.03.2010 - deletion of condition contained in Clause 3 of the eligibility certificate dated 05.05.1999 regarding sales tax benefit - refund of excess tax collected under protest alongwith penal interest - Held that:- This Court directs the respondents to consider the representation of the petitioner dated 02.04.2010, if not co .....

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ndition contained in Clause 3 of the eligibility certificate dated 05.05.1999 viz., the sales tax benefit for the period from 01.03.2004 to 31.03.2008 will be restricted to actual sales tax remitted during the period from 01.03.1995 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 .....

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by the SIPCOT on December 16, 1994, where-under, the above factual details were not disputed, the certifying authority cannot, at any stretch of imagination, by the impugned proceedings, while rescheduling the period 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 .....

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n that the sales tax benefit for a period from September 1, 1998 to October 31, 1999 would be restricted to actual sales tax remitted during the period from September 1, 1993 to October 31, 1994, which would 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 .....

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ier, 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. 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 o .....

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