2006 (4) TMI 474

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....r. S. Karunakar, learned counsel appearing for the petitioner and Mr. V. Pandi, Government Advocate appearing for the respondent. By consent of the both the counsel, these petitions are taken up for final disposal. Since the issues involved in these writ petitions are common, common order is being passed. These writ petitions are filed for a direction against the respondent to issue refund vouc....

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....n spite of the same, the amount has not been repaid by the respondent. Hence the petitioner has filed the present writ petitions. As per section 9(2) of the Central Sales Tax Act, 1956 read with section 24(4) of the Tamil Nadu General Sales Tax Act, 1959 along with rule 23A of the Tamil Nadu General Sales Tax Rules, 1959, the petitioner is entitled for the repayment of the amount paid in excess....