2018 (10) TMI 686

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for R1 Mr.M.Hariharan for R2 ORDER In this writ petition, the petitioner has sought the following reliefs: (i)to quash the notice dated 17.03.2010 issued by the second respondent, thereby, directing the petitioner to pay interest under Section 24(3) of the TNGST Act, on or before 19.03.2010, failing which, coercive steps would be taken to recover the amount due. (ii)to dir....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., it has been observed as follows: "In the instant case, it is not in dispute that the total investment of the petitioner is Rs. 1,044.21 lakhs and the commercial production was commenced on September 1, 1993 and consequently, they are eligible for waiver of sales tax for a period from September 1, 1993 to August 31, 1998 subject to the ceiling of total investment made in fixed assets. Bu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n held as follows: "On the other hand, since there is no dispute as to the entitlement of the petitioner for the waiver of sales tax to the tune of Rs. 1,044.21 lakhs for a period of five years, as rescheduled in the proceedings dated August 16, 1995 from November 1, 1994 to October 31, 1999 subject to the ceiling of total investment made in the fixed assets, viz., Rs. 1,044.21 lakhs, in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner dated 02.04.2010 in this regard, be directed to be considered by the respondents, for which, the learned counsel appearing for the respective respondents have no serious objection. 3.Considering the facts and circumstances of the case and having regard to the submissions made by the learned counsel appearing for the respective parties, this Court directs the respondents to consider the re....