https://www.taxtmi.com/caselaws?id=157739 Section 55 of the Gujarat Sales Tax Act, 1969 authorised the State Government to grant remission in public interest, so the Government Resolution postponing recovery of sales tax dues of sick units and suspending interest was a statutory relief measure under the Act. The Tribunal was therefore competent to interpret the Resolution and apply its terms. On construction of the scheme and purpose, the relevant cut-off date for the moratorium was 31 March 1978, not 16 March 1978 or the date of later return filing or assessment. Interest was not leviable only for the period during which the postponement operated. en-us Tue, 29 Sep 1992 00:00:00 +0530 Thu, 10 Oct 2013 13:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157739 Section 55 of the Gujarat Sales Tax Act, 1969 authorised the State Government to grant remission in public interest, so the Government Resolution postponing recovery of sales tax dues of sick units and suspending interest was a statutory relief measure under the Act. The Tribunal was therefore competent to interpret the Resolution and apply its terms. On construction of the scheme and purpose, the relevant cut-off date for the moratorium was 31 March 1978, not 16 March 1978 or the date of later return filing or assessment. Interest was not leviable only for the period during which the postponement operated. Case-Laws VAT and Sales Tax Tue, 29 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157739