https://www.taxtmi.com/caselaws?id=163411 A refund claim arising from tax deducted at source on a works contract was required to be examined under section 7F(6) of the Tamil Nadu General Sales Tax Act, 1959 read with rule 18F of the Tamil Nadu General Sales Tax Rules, 1959. The statutory scheme obliges the assessing authority to refund the deposited amount, after adjusting arrears, if the dealer satisfies the authority that tax is not payable under sections 3B or 7C. Because the application had not been acted upon, the matter was remitted for consideration and disposal in accordance with law within a fixed time, without any finding on entitlement to refund. en-us Wed, 07 Mar 2007 00:00:00 +0530 Wed, 02 Apr 2014 12:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163411 A refund claim arising from tax deducted at source on a works contract was required to be examined under section 7F(6) of the Tamil Nadu General Sales Tax Act, 1959 read with rule 18F of the Tamil Nadu General Sales Tax Rules, 1959. The statutory scheme obliges the assessing authority to refund the deposited amount, after adjusting arrears, if the dealer satisfies the authority that tax is not payable under sections 3B or 7C. Because the application had not been acted upon, the matter was remitted for consideration and disposal in accordance with law within a fixed time, without any finding on entitlement to refund. Case-Laws VAT and Sales Tax Wed, 07 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163411