https://www.taxtmi.com/caselaws?id=150935 A statutory tax concession under section 7 of the Tamil Nadu General Sales Tax Act depended on the dealer exercising and, where permitted, revoking the option only within the time and manner fixed by the Rules. Rule 15(4-C) allowed revocation only at the stage of filing the return and with the required particulars; once the dealer reiterated the option in the returns, withdrawal was not available later. The Court also stated that equitable considerations and Article 226 relief could not override a tax liability fixed by statute, especially where the statutory appellate remedy was not pursued. The writ challenge therefore failed and the assessment remained undisturbed. en-us Mon, 26 Feb 1973 00:00:00 +0530 Fri, 24 May 2013 18:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150935 A statutory tax concession under section 7 of the Tamil Nadu General Sales Tax Act depended on the dealer exercising and, where permitted, revoking the option only within the time and manner fixed by the Rules. Rule 15(4-C) allowed revocation only at the stage of filing the return and with the required particulars; once the dealer reiterated the option in the returns, withdrawal was not available later. The Court also stated that equitable considerations and Article 226 relief could not override a tax liability fixed by statute, especially where the statutory appellate remedy was not pursued. The writ challenge therefore failed and the assessment remained undisturbed. Case-Laws VAT and Sales Tax Mon, 26 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150935