2007 (2) TMI 610

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....ed for the issuance of a writ of certiorarified mandamus to call for the records of the first respondent in Asst. No. 2661801/02-03, set aside the impugned proceedings dated September 26, 2003 and further direct the respondent to follow the provisions of the Tamil Nadu General Sales Tax Act, 1959 as prescribed under section 7F read with rule 18F of the Tamil Nadu General Sales Tax Rules, 1959 and ....

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....s. 5,73,833, paid by the petitioner for the assessment year 1999-2000, is available with the Department and the said amount is refundable and the same would be adjusted for the future payment from the petitioner. Thereafter, for the assessment year 2002-2003, the petitioner adjusted the said amount and filed its return for the month of December 2002 and January 2003. While that being so, the impug....

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....9 provides as follows: "18(7). After making the final assessment under sub-rule (6) or revision of assessment under rule 18A, the assessing authority shall examine whether any and, if so, what amount is due from the dealer towards it after deducting any tax paid in advance with reference to sub-rule (3) or sub-rule (4). If any amount is found to be due from the dealer towards final assessment o....

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.... a voucher for claiming refund of that amount from the treasury. If the tax due on the final assessment or revision of assessment is exactly equal to the tax paid in advance the assessing authority shall inform the dealer what the final assessment or revision of assessment is and that no further amount is due from him towards it." Hence, the petitioner is entitled for adjustment of the excess a....