https://www.taxtmi.com/caselaws?id=161294 Section 6(4) of the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 was analysed as a classification within a settlement scheme that fixed liability under a common statutory formula. The scheme required any amount already paid to be adjusted against the amount determined under section 7, so excess payment would ordinarily be refundable. By denying refund of that excess, section 6(4) treated eligible dealers who had overpaid differently from those who had not, without any intelligible differentia. The provision was therefore held unconstitutional for violating article 14 of the Constitution of India. 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 Section 6(4) of the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 was analysed as a classification within a settlement scheme that fixed liability under a common statutory formula. The scheme required any amount already paid to be adjusted against the amount determined under section 7, so excess payment would ordinarily be refundable. By denying refund of that excess, section 6(4) treated eligible dealers who had overpaid differently from those who had not, without any intelligible differentia. The provision was therefore held unconstitutional for violating article 14 of the Constitution of India. Case-Laws VAT and Sales Tax Wed, 30 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161294