https://www.taxtmi.com/caselaws?id=270082 The court dismissed all writ appeals, upholding the rejection of the appellant's settlement applications under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011. The appellant was required to pay 100% of the admitted tax under Section 7(c) of the Act due to their failure to remit collected taxes. The court clarified that Sections 7(a) and 7(c) are not mutually exclusive and emphasized the importance of preventing dishonest conduct. Interest was to be calculated from the date of filing returns, not the assessment date, due to the appellant's breach of the agreement. 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 The court dismissed all writ appeals, upholding the rejection of the appellant's settlement applications under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011. The appellant was required to pay 100% of the admitted tax under Section 7(c) of the Act due to their failure to remit collected taxes. The court clarified that Sections 7(a) and 7(c) are not mutually exclusive and emphasized the importance of preventing dishonest conduct. Interest was to be calculated from the date of filing returns, not the assessment date, due to the appellant's breach of the agreement. Case-Laws VAT and Sales Tax Mon, 30 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270082