2007 (3) TMI 707

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....ion is for the issuance of a writ of mandamus to direct the respondent to consider and pass order on the refund claim dated March 10, 2006 made by the petitioner under section 7F of the Tamil Nadu General Sales Tax Act, 1959 and rule 18F of the Tamil Nadu General Sales Tax Rules, 1959 in respect of the sales tax deducted at source by M/s. Chennai Port Trust, Chennai, in accordance with law within ....

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.... under section 3B or under section 7C in respect of works contract. Hence invoking section 7F(6) of the TNGST Act, the petitioner made an application to the respondent to refund the tax deducted by the Port Trust and paid over to the respondent. But so far, that has not been considered. Hence the present writ petition with the prayer as stated above. Heard the learned counsel for the petitioner....

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....r. Section 7F(6) of the TNGST Act, provides as follows: "Where the dealer proves to the satisfaction of the assessing authority that he is not liable to pay tax under section 3B (tax for works contract) or section 7(C) (compounding tax for works contract), the assessing authority shall refund the amount deposited under subsection (2), after adjusting the arrears of tax, if any, due from the ....