https://www.taxtmi.com/caselaws?id=309344 The High Court set aside assessment orders under the Tamil Nadu Tax on Luxuries Act, 1981 for specific years, following the Apex Court's decision that certain Luxury Tax impositions by State Governments were unconstitutional. The Court directed the respondents to process refund claims promptly, requiring the petitioner to prove non-transfer of tax liability to customers. Refund applications were allowed within 30 days, with decisions to be made within three months. The judgment upholds taxpayers' rights and ensures compliance with constitutional provisions, emphasizing adherence to legal principles established by the Apex Court. en-us Thu, 01 Aug 2019 00:00:00 +0530 Sat, 26 Aug 2023 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309344 The High Court set aside assessment orders under the Tamil Nadu Tax on Luxuries Act, 1981 for specific years, following the Apex Court's decision that certain Luxury Tax impositions by State Governments were unconstitutional. The Court directed the respondents to process refund claims promptly, requiring the petitioner to prove non-transfer of tax liability to customers. Refund applications were allowed within 30 days, with decisions to be made within three months. The judgment upholds taxpayers' rights and ensures compliance with constitutional provisions, emphasizing adherence to legal principles established by the Apex Court. Case-Laws VAT and Sales Tax Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309344