https://www.taxtmi.com/caselaws?id=163110 The High Court upheld the Tamil Nadu Taxation Special Tribunal's decision to set aside the petitioner's order and allow the first respondent to apply under the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002. The Court clarified that eligibility under the Act is based on the pendency of an appeal rather than the party initiating it, supporting the first respondent's entitlement to invoke the Act despite success before the first appellate authority. The judgment emphasized the Act's aim of expeditious dispute resolution and providing relief to taxpayers, leading to the dismissal of the writ petition. en-us Wed, 12 Sep 2007 00:00:00 +0530 Fri, 26 Dec 2014 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163110 The High Court upheld the Tamil Nadu Taxation Special Tribunal's decision to set aside the petitioner's order and allow the first respondent to apply under the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002. The Court clarified that eligibility under the Act is based on the pendency of an appeal rather than the party initiating it, supporting the first respondent's entitlement to invoke the Act despite success before the first appellate authority. The judgment emphasized the Act's aim of expeditious dispute resolution and providing relief to taxpayers, leading to the dismissal of the writ petition. Case-Laws VAT and Sales Tax Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163110