1993 (8) TMI 272

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....s a registered dealer under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (for short, "the Act") and is an assessee on the files of the Additional Deputy Commercial Tax Officer, Mettur Road Circle, Erode, the respondent herein. In respect of the assessment year 1986-87, the final order of assessment was stated to have been made by the respondent by order dated February 12, 1988. ....

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....throwing to winds, the statutory provisions adumbrated under rule 32 and sub-section (4) of section 24 of the Act. Consequently, the petitioner resorted to the present action of praying for issue of a writ of mandamus directing the respondent to give effect to the order dated July 13, 1989, in C.T.A. No. 467 of 1988 and C.T.M.P. No. 298 of 1988 on the file of the Tamil Nadu Sales Tax Appellate Tri....

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.... in making the refund of the amount due a duty is cast upon to pay interest at 12 per cent per annum. At this juncture, learned Government Advocate for Taxes would in turn submit that even according to the averments made in the affidavit filed by the petitioner it has been stated that the business of the petitioner had been wound up and in such a circumstance, he would further say that in the inte....