https://www.taxtmi.com/caselaws?id=431345 An auction purchaser of a defaulter's assets was held not to qualify as a dealer or to step into the defaulter's shoes for claiming settlement benefits under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010, because the scheme was confined to persons answerable as dealers under the sales tax laws. The court also held that a refund direction beyond the scope of the settlement dispute could not be sustained where the amount had been paid in the settlement process and no such relief was properly sought. The refund of Rs.14,41,755 was set aside, and the purchaser remained liable for the differential tax, with liberty to proceed against the purchased assets according to law. en-us Fri, 02 Dec 2022 00:00:00 +0530 Mon, 12 Dec 2022 06:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431345 An auction purchaser of a defaulter's assets was held not to qualify as a dealer or to step into the defaulter's shoes for claiming settlement benefits under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010, because the scheme was confined to persons answerable as dealers under the sales tax laws. The court also held that a refund direction beyond the scope of the settlement dispute could not be sustained where the amount had been paid in the settlement process and no such relief was properly sought. The refund of Rs.14,41,755 was set aside, and the purchaser remained liable for the differential tax, with liberty to proceed against the purchased assets according to law. Case-Laws VAT and Sales Tax Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431345