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    <title>2011 (7) TMI 1057 - Madras High Court</title>
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    <description>Availability of a statutory revision did not bar writ relief where the impugned tax demand was said to contradict an earlier binding court direction, making revision an empty formality. On interest, the text states that when tax was permitted to be paid in instalments and the demand was kept in abeyance, and no default under that schedule was found, the amount could not be treated as belated for levy of interest under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959. The notices were therefore quashed as inconsistent with the earlier judicial order.</description>
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    <pubDate>Thu, 14 Jul 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=166398</link>
      <description>Availability of a statutory revision did not bar writ relief where the impugned tax demand was said to contradict an earlier binding court direction, making revision an empty formality. On interest, the text states that when tax was permitted to be paid in instalments and the demand was kept in abeyance, and no default under that schedule was found, the amount could not be treated as belated for levy of interest under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959. The notices were therefore quashed as inconsistent with the earlier judicial order.</description>
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      <pubDate>Thu, 14 Jul 2011 00:00:00 +0530</pubDate>
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