https://www.taxtmi.com/caselaws?id=161294 The Tribunal declared sub-section (4) of section 6 of the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 unconstitutional under article 14 of the Constitution. The provision, which denied refunds of excess amounts paid by dealers, was found to violate the equality principle as it led to unfair treatment and lacked an intelligible differentia in classification. The Tribunal ruled in favor of the petitioners, emphasizing the unconstitutional nature of the contested sub-section. en-us Wed, 30 Apr 2003 00:00:00 +0530 Mon, 13 Jan 2014 17:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161294 The Tribunal declared sub-section (4) of section 6 of the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 unconstitutional under article 14 of the Constitution. The provision, which denied refunds of excess amounts paid by dealers, was found to violate the equality principle as it led to unfair treatment and lacked an intelligible differentia in classification. The Tribunal ruled in favor of the petitioners, emphasizing the unconstitutional nature of the contested sub-section. Case-Laws VAT and Sales Tax Wed, 30 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161294