https://www.taxtmi.com/caselaws?id=341285 A registered dealer may claim the benefit of section 16(4) of the Maharashtra Tax Laws (Levy, Amendment and Validation) (Amendment) Act, 1997 where, before the amendment, purchases from a non-dealer had been made and the dealer had objected to the levy or asserted that tax was not payable, with an appeal or reference filed after assessment. On the facts discussed, a challenge to the entire demand was treated as a challenge to the purchase tax levy itself, so a narrow reading of the appeal memo was rejected and the statutory exemption applied. Once the principal tax demand failed, the consequential interest under section 36(3)(b) of the Bombay Sales Tax Act, 1959 also could not survive. en-us Tue, 21 Mar 2017 00:00:00 +0530 Fri, 31 Aug 2018 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341285 A registered dealer may claim the benefit of section 16(4) of the Maharashtra Tax Laws (Levy, Amendment and Validation) (Amendment) Act, 1997 where, before the amendment, purchases from a non-dealer had been made and the dealer had objected to the levy or asserted that tax was not payable, with an appeal or reference filed after assessment. On the facts discussed, a challenge to the entire demand was treated as a challenge to the purchase tax levy itself, so a narrow reading of the appeal memo was rejected and the statutory exemption applied. Once the principal tax demand failed, the consequential interest under section 36(3)(b) of the Bombay Sales Tax Act, 1959 also could not survive. Case-Laws VAT and Sales Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341285