https://www.taxtmi.com/caselaws?id=200123 An amnesty scheme covering past taxable transactions of developers and works contractors from 1 April 2006 was construed to extend to taxpayers who had already paid tax and interest before the scheme commenced. The court read the preamble, operative clauses, and provisions on pending appeals together and held that the requirement to pay during the scheme period did not exclude prior payers, especially where the scheme also denied refund of amounts already paid. A contrary reading would create an irrational distinction between similarly placed taxpayers and offend Article 14. The petitioners were therefore entitled to the scheme's benefit. en-us Wed, 27 Apr 2016 00:00:00 +0530 Wed, 21 Mar 2018 17:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200123 An amnesty scheme covering past taxable transactions of developers and works contractors from 1 April 2006 was construed to extend to taxpayers who had already paid tax and interest before the scheme commenced. The court read the preamble, operative clauses, and provisions on pending appeals together and held that the requirement to pay during the scheme period did not exclude prior payers, especially where the scheme also denied refund of amounts already paid. A contrary reading would create an irrational distinction between similarly placed taxpayers and offend Article 14. The petitioners were therefore entitled to the scheme's benefit. Case-Laws VAT and Sales Tax Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200123