https://www.taxtmi.com/caselaws?id=392156 Settlement applications under the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 must be construed strictly on their plain words. The Court held that section 7(1)(b) applied where the dispute concerned tax and penalty together, while section 7(1)(c) was confined to penalty simpliciter. On the facts, the petitioner's application fell within section 7(1)(b), so the additional demand could not be sustained. The settled tax principle that nothing can be inferred or intended in a taxing provision, and that ambiguity must operate in favour of the taxpayer, was applied to reject the revenue's broader reading. en-us Thu, 23 Jan 2020 00:00:00 +0530 Fri, 14 Feb 2020 10:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392156 Settlement applications under the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 must be construed strictly on their plain words. The Court held that section 7(1)(b) applied where the dispute concerned tax and penalty together, while section 7(1)(c) was confined to penalty simpliciter. On the facts, the petitioner's application fell within section 7(1)(b), so the additional demand could not be sustained. The settled tax principle that nothing can be inferred or intended in a taxing provision, and that ambiguity must operate in favour of the taxpayer, was applied to reject the revenue's broader reading. Case-Laws VAT and Sales Tax Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392156