https://www.taxtmi.com/caselaws?id=163776 Section 4 of the Tamil Nadu General Sales Tax (Settlement of Arrears) Ordinance, 2008 covers arrears arising from assessments made before 1 April 2002. Where the original assessment was completed in 1994, a later demand order passed after revision remained only consequential to the restored assessment and did not change the assessment date for eligibility purposes. The later procedural order therefore did not take the matter outside the settlement scheme. On that basis, the petitioner was eligible to seek settlement, and rejection of the application for ineligibility was unsustainable. en-us Thu, 19 Feb 2009 00:00:00 +0530 Mon, 17 Nov 2014 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163776 Section 4 of the Tamil Nadu General Sales Tax (Settlement of Arrears) Ordinance, 2008 covers arrears arising from assessments made before 1 April 2002. Where the original assessment was completed in 1994, a later demand order passed after revision remained only consequential to the restored assessment and did not change the assessment date for eligibility purposes. The later procedural order therefore did not take the matter outside the settlement scheme. On that basis, the petitioner was eligible to seek settlement, and rejection of the application for ineligibility was unsustainable. Case-Laws VAT and Sales Tax Thu, 19 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163776