https://www.taxtmi.com/caselaws?id=270082 Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011, the settlement clause applicable to arrears depends on the actual nature of the default, not the label of the assessment. Where admitted tax shown in returns remained unpaid and tax was retained under a deferral arrangement, the higher-payment provision was treated as applicable rather than the reduced-payment clause for best judgment arrears. The scheme was also read to require interest from the date of filing of returns, because the dealer had collected and retained tax in breach of the deferral arrangement. The article states that the settlement claim on the contrary basis was not maintainable. en-us Mon, 30 Nov 2015 00:00:00 +0530 Mon, 28 Dec 2015 22:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270082 Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011, the settlement clause applicable to arrears depends on the actual nature of the default, not the label of the assessment. Where admitted tax shown in returns remained unpaid and tax was retained under a deferral arrangement, the higher-payment provision was treated as applicable rather than the reduced-payment clause for best judgment arrears. The scheme was also read to require interest from the date of filing of returns, because the dealer had collected and retained tax in breach of the deferral arrangement. The article states that the settlement claim on the contrary basis was not maintainable. Case-Laws VAT and Sales Tax Mon, 30 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270082