https://www.taxtmi.com/caselaws?id=400770 Where an amnesty scheme separately treats arrears under distinct enactments, an applicant cannot be compelled to clear dues under other statutes as a condition for settlement of arrears under the chosen enactment. The scheme and circular indicated that dues relating to each legislation were to be dealt with independently, and the petitioner had sought settlement only of the entire arrears under the Kerala General Sales Tax Act, with no remaining dispute under that Act. The application confined to that enactment had therefore to be accepted. en-us Fri, 06 Nov 2020 00:00:00 +0530 Wed, 18 Nov 2020 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400770 Where an amnesty scheme separately treats arrears under distinct enactments, an applicant cannot be compelled to clear dues under other statutes as a condition for settlement of arrears under the chosen enactment. The scheme and circular indicated that dues relating to each legislation were to be dealt with independently, and the petitioner had sought settlement only of the entire arrears under the Kerala General Sales Tax Act, with no remaining dispute under that Act. The application confined to that enactment had therefore to be accepted. Case-Laws VAT and Sales Tax Fri, 06 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400770