https://www.taxtmi.com/caselaws?id=187729 Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 was held not to bar recovery of sales tax arrears on the facts presented, because the demand concerned tax collected from customers but not remitted to the Department after the rehabilitation scheme, which was treated as a statutory liability outside the claimed protection. The Court read Raheja Universal Limited as consistent with Corromandal Pharmaceuticals, holding that paragraph 52 of Raheja preserved the earlier principle and that paragraphs 55 and 56 only explained the reach of Section 22 in relation to matters connected with a sanctioned rehabilitation scheme. It also noted that the earlier Division Bench decision did not address this distinction and was not a precedent on the point. en-us Fri, 22 Jan 2016 00:00:00 +0530 Thu, 23 Mar 2017 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187729 Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 was held not to bar recovery of sales tax arrears on the facts presented, because the demand concerned tax collected from customers but not remitted to the Department after the rehabilitation scheme, which was treated as a statutory liability outside the claimed protection. The Court read Raheja Universal Limited as consistent with Corromandal Pharmaceuticals, holding that paragraph 52 of Raheja preserved the earlier principle and that paragraphs 55 and 56 only explained the reach of Section 22 in relation to matters connected with a sanctioned rehabilitation scheme. It also noted that the earlier Division Bench decision did not address this distinction and was not a precedent on the point. Case-Laws VAT and Sales Tax Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187729