https://www.taxtmi.com/caselaws?id=263082 A sum deposited under interim orders and later appropriated towards outstanding interest could not be refunded merely because the appellant subsequently availed an amnesty scheme covering remaining liabilities; the lawful appropriation stood, and the amount was not treated as lying in suspense. The Court also upheld refusal of FL-3 licence renewal where abkari arrears remained against one partner, holding that the proviso to Rule 13A(5) required clearance of at least 50% of arrears and that partnership arrangements could not override the statutory condition. Renewal was therefore validly refused. en-us Wed, 19 Aug 2015 00:00:00 +0530 Wed, 26 Aug 2015 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263082 A sum deposited under interim orders and later appropriated towards outstanding interest could not be refunded merely because the appellant subsequently availed an amnesty scheme covering remaining liabilities; the lawful appropriation stood, and the amount was not treated as lying in suspense. The Court also upheld refusal of FL-3 licence renewal where abkari arrears remained against one partner, holding that the proviso to Rule 13A(5) required clearance of at least 50% of arrears and that partnership arrangements could not override the statutory condition. Renewal was therefore validly refused. Case-Laws VAT and Sales Tax Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263082