https://www.taxtmi.com/caselaws?id=165350 Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008, "arrears" covered tax, penalty or interest arising from an assessment made before 1 April 2002 and still pending collection when the application was filed. Where an original assessment was set aside in appeal or revision and the matter was remanded, the fresh assessment passed on remand did not change the character of the original pre-cut-off assessment. A clarification treating the original assessment as non est and denying the scheme benefit on that basis was therefore unsustainable, and the dealer remained eligible for settlement scheme relief. en-us Wed, 07 Oct 2009 00:00:00 +0530 Thu, 08 Jun 2017 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165350 Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008, "arrears" covered tax, penalty or interest arising from an assessment made before 1 April 2002 and still pending collection when the application was filed. Where an original assessment was set aside in appeal or revision and the matter was remanded, the fresh assessment passed on remand did not change the character of the original pre-cut-off assessment. A clarification treating the original assessment as non est and denying the scheme benefit on that basis was therefore unsustainable, and the dealer remained eligible for settlement scheme relief. Case-Laws VAT and Sales Tax Wed, 07 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165350