https://www.taxtmi.com/caselaws?id=431345 The court ruled that the respondent was ineligible to file a declaration under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010, as they did not qualify as a "dealer" under the relevant tax enactments. The court set aside the order for a refund of Rs.14,41,755/- to the respondent, directing them to pay the differential sum of Rs.41,48,920/- to the Commercial Tax Department within eight weeks. Failure to comply would result in the department initiating revenue recovery proceedings. The writ appeal was allowed, the Single Judge's order was dismissed, and the respondent was instructed to settle the outstanding amount promptly. 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 The court ruled that the respondent was ineligible to file a declaration under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010, as they did not qualify as a "dealer" under the relevant tax enactments. The court set aside the order for a refund of Rs.14,41,755/- to the respondent, directing them to pay the differential sum of Rs.41,48,920/- to the Commercial Tax Department within eight weeks. Failure to comply would result in the department initiating revenue recovery proceedings. The writ appeal was allowed, the Single Judge's order was dismissed, and the respondent was instructed to settle the outstanding amount promptly. Case-Laws VAT and Sales Tax Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431345