2026 (6) TMI 637

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : G Narendra Chetty Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner which is in the business of purchase and sale of cotton and cotton products, had been assessed to tax, for the year 2012-2013, under the Central Sales Tax Act, 1956. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner. This demand is for an amount of Rs.4,59,021/-. 3. A demand notice, dated 31.07.2025, came to be issued against the petitioner for recovery of the aforesaid amount. The petitioner sought to resist the said demand notice, on the ground that, an amount of Rs.4,23,307.51/-, which had already been paid, under the A.P.V.A.T. Act, 2005, on the same goods, would have to be adjusted against the sa....