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    <title>2018 (10) TMI 1839 - MADRAS HIGH COURT</title>
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    <description>Interim protection against recovery of interest under Section 42(3) of the Tamil Nadu Value Added Tax Act, 2006 was considered where the petitioner disputed the interest demand on the basis that VAT credit standing in the merged company&#039;s account had not been transferred. The Court granted stay only against recovery of interest and tied that relief to a condition that the admitted tax demand be paid within two weeks, making compliance with the admitted liability the basis for continuing protection.</description>
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      <description>Interim protection against recovery of interest under Section 42(3) of the Tamil Nadu Value Added Tax Act, 2006 was considered where the petitioner disputed the interest demand on the basis that VAT credit standing in the merged company&#039;s account had not been transferred. The Court granted stay only against recovery of interest and tied that relief to a condition that the admitted tax demand be paid within two weeks, making compliance with the admitted liability the basis for continuing protection.</description>
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