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    <title>2016 (3) TMI 791 - MADRAS HIGH COURT</title>
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    <description>The Madras HC held that rejection of the taxpayer&#039;s claim for refund of sales tax collected during the relevant period was inconsistent with the Government order extending and rescheduling the sales tax deferral scheme. Although the revenue accepted that the amount was due to the taxpayer, it sought adjustment against existing sales tax liabilities instead of cash refund. The Court set aside the rejection order and granted relief by directing adjustment of the amount against outstanding sales tax dues, with any excess to be paid by the taxpayer.</description>
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    <pubDate>Thu, 17 Mar 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=325607</link>
      <description>The Madras HC held that rejection of the taxpayer&#039;s claim for refund of sales tax collected during the relevant period was inconsistent with the Government order extending and rescheduling the sales tax deferral scheme. Although the revenue accepted that the amount was due to the taxpayer, it sought adjustment against existing sales tax liabilities instead of cash refund. The Court set aside the rejection order and granted relief by directing adjustment of the amount against outstanding sales tax dues, with any excess to be paid by the taxpayer.</description>
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      <pubDate>Thu, 17 Mar 2016 00:00:00 +0530</pubDate>
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