https://www.taxtmi.com/caselaws?id=189916 The Government Order granting exemption from interest on tax arrears applied only to dealers who remained in arrears when the scheme commenced and who paid during its operative period. A dealer who had already paid the tax before the scheme began was outside the scope of the exemption and could not claim relief from interest liability. The same construction had earlier been applied to an analogous circular governing arrears paid after the circular's issuance. On that basis, the petitioner was held not entitled to the benefit of the Government Order, and the claim for interest exemption was rejected. en-us Fri, 16 Oct 1992 00:00:00 +0530 Wed, 25 Jan 2017 16:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189916 The Government Order granting exemption from interest on tax arrears applied only to dealers who remained in arrears when the scheme commenced and who paid during its operative period. A dealer who had already paid the tax before the scheme began was outside the scope of the exemption and could not claim relief from interest liability. The same construction had earlier been applied to an analogous circular governing arrears paid after the circular's issuance. On that basis, the petitioner was held not entitled to the benefit of the Government Order, and the claim for interest exemption was rejected. Case-Laws VAT and Sales Tax Fri, 16 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189916