https://www.taxtmi.com/caselaws?id=161579 The Court dismissed the writ petition, affirming the competent authority's decision to deny interest waiver to the petitioners based on a government policy applicable only up to October 31, 1989, not covering the petitioners' assessments for 1992-93 and 1993-94. The Court found the petitioners' argument for waiver legally unsustainable, as the policy for interest waiver was intended to resolve pending cases by October 1989, excluding later assessments. No evidence was presented to extend the policy to cases with tax payments after October 31, 1989, leading to the dismissal of the petition. en-us Tue, 13 May 2003 00:00:00 +0530 Sat, 01 Feb 2014 14:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161579 The Court dismissed the writ petition, affirming the competent authority's decision to deny interest waiver to the petitioners based on a government policy applicable only up to October 31, 1989, not covering the petitioners' assessments for 1992-93 and 1993-94. The Court found the petitioners' argument for waiver legally unsustainable, as the policy for interest waiver was intended to resolve pending cases by October 1989, excluding later assessments. No evidence was presented to extend the policy to cases with tax payments after October 31, 1989, leading to the dismissal of the petition. Case-Laws VAT and Sales Tax Tue, 13 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161579