https://www.taxtmi.com/caselaws?id=274475 A demand notice seeking immediate recovery of deferred sales tax was unsustainable where the Final Eligibility Certificate required repayment only at the end of the specified financial year. The certificate bound both the assessee and the tax department, and the governing expression was repayment at year-end, not during the year. Earlier part-payment by the assessee did not permit accelerated coercive recovery before the stipulated date. The notice was set aside, and the department could proceed with recovery only if payment was not made after expiry of the repayment period. en-us Mon, 22 Jan 2018 00:00:00 +0530 Fri, 17 Aug 2018 09:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274475 A demand notice seeking immediate recovery of deferred sales tax was unsustainable where the Final Eligibility Certificate required repayment only at the end of the specified financial year. The certificate bound both the assessee and the tax department, and the governing expression was repayment at year-end, not during the year. Earlier part-payment by the assessee did not permit accelerated coercive recovery before the stipulated date. The notice was set aside, and the department could proceed with recovery only if payment was not made after expiry of the repayment period. Case-Laws VAT and Sales Tax Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274475