https://www.taxtmi.com/caselaws?id=163110 For settlement under the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002, the decisive requirement is that an appeal or revision relating to the assessment was filed within the prescribed time and remained pending when the application under section 5 was made. The Act does not distinguish between an appeal filed by the assessee and one filed by the State. Where the State's appeal was pending, the assessee remained exposed to tax and penalty liability and could invoke the settlement mechanism. The assessee was therefore eligible to seek settlement, and the application was maintainable. 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 For settlement under the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002, the decisive requirement is that an appeal or revision relating to the assessment was filed within the prescribed time and remained pending when the application under section 5 was made. The Act does not distinguish between an appeal filed by the assessee and one filed by the State. Where the State's appeal was pending, the assessee remained exposed to tax and penalty liability and could invoke the settlement mechanism. The assessee was therefore eligible to seek settlement, and the application was maintainable. Case-Laws VAT and Sales Tax Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163110