https://www.taxtmi.com/caselaws?id=176911 An applicant under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011 must strictly comply with the mandatory payment conditions at the time of filing the settlement application. Section 7 was held to operate by reference to the applicable category of arrears, and could not be invoked selectively by relying on one clause while ignoring the others. Because the petitioner had not made the prescribed payment when the application was filed, the settlement benefit was unavailable. The argument based on pending proceedings also failed in view of the statutory deeming withdrawal provision, and rejection of the settlement application was upheld in favour of the Revenue. en-us Tue, 24 Mar 2015 00:00:00 +0530 Tue, 17 Jan 2017 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176911 An applicant under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011 must strictly comply with the mandatory payment conditions at the time of filing the settlement application. Section 7 was held to operate by reference to the applicable category of arrears, and could not be invoked selectively by relying on one clause while ignoring the others. Because the petitioner had not made the prescribed payment when the application was filed, the settlement benefit was unavailable. The argument based on pending proceedings also failed in view of the statutory deeming withdrawal provision, and rejection of the settlement application was upheld in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176911