2011 (10) TMI 546

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....A. Sonpal, A Panel Counsel, The Sales Tax Tribunal by its order dated March 31, 2011 has modified an order passed by the Deputy Commissioner of Sales Tax (Appeals) by which the petitioner was directed to make part payment of the tax liability to the extent of Rs. 1.75 lacs, Rs. 45 lacs and Rs. 16 lacs for the assessment years 2005-06, 2006-07 and 2007-08. The Tribunal has directed the petitioner ....

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....to account a refund of Rs. 27.74 lacs for the assessment year 2007-08, the direction for deposit of an amount of Rs. 9 lacs for the remaining two years cannot be regarded as arbitrary or contrary to law. The submission which the petitioner has on merits is that the petitioner is entitled to a set-off and that the provisions contained in section 48(2) read with section 48(5) would not be attracted.....