https://www.taxtmi.com/caselaws?id=255524 The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010 requires an applicant to compute and pay the amount due with the settlement application, and allows the designated authority to verify the particulars and raise a further demand only within the statutory limits. Once the applications were entertained and a demand was issued under section 6(2), rejection on the ground that the applicant was not entitled to the Scheme was inconsistent with that procedure, because the dispute concerned only computation and not eligibility. A settlement or amnesty scheme must be applied strictly within its own framework. The rejection was therefore invalid and settlement remained available under the Scheme. en-us Fri, 17 Oct 2014 00:00:00 +0530 Tue, 13 Jan 2015 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255524 The Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010 requires an applicant to compute and pay the amount due with the settlement application, and allows the designated authority to verify the particulars and raise a further demand only within the statutory limits. Once the applications were entertained and a demand was issued under section 6(2), rejection on the ground that the applicant was not entitled to the Scheme was inconsistent with that procedure, because the dispute concerned only computation and not eligibility. A settlement or amnesty scheme must be applied strictly within its own framework. The rejection was therefore invalid and settlement remained available under the Scheme. Case-Laws VAT and Sales Tax Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255524