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2006 (4) TMI 474 - HC - VAT and Sales Tax
Issues involved:
1. Direction for refund vouchers issuance with interest under section 24(4) of the TNGST Act, 1959. Detailed Analysis: The judgment delivered by the High Court of Madras pertains to a case where the petitioner sought a direction against the respondent to issue refund vouchers with interest under section 24(4) of the TNGST Act, 1959. The Appellate Assistant Commissioner (CT), Tirunelveli, had passed an order on October 6, 2005, setting aside the respondent's order and allowing the appeals filed by the petitioner. The petitioner was directed to pay a certain amount of tax during the pendency of the appeals. Following the allowance of the appeals and the setting aside of the respondent's order, the petitioner was entitled to the repayment of the amount paid. Despite making a representation on March 14, 2006, explaining the amount due for refund, the respondent had not repaid the amount, leading to the filing of the writ petitions by the petitioner. The judgment cited relevant legal provisions, including section 9(2) of the Central Sales Tax Act, 1956, read with section 24(4) of the Tamil Nadu General Sales Tax Act, 1959, and rule 23A of the Tamil Nadu General Sales Tax Rules, 1959, to establish the petitioner's entitlement to the repayment of the excess amount paid along with interest as per the law. The court referred to previous decisions, such as W. P. No. 2910 of 2004 and W. P. Nos. 1652 to 1656 of 2006, where similar directions for refund were issued under comparable circumstances. Consequently, the High Court disposed of the writ petitions by directing the respondent to implement the order of the Appellate Assistant Commissioner (CT), Tirunelveli, dated October 6, 2005, which set aside the respondent's order. The respondent was instructed to refund the excess taxes paid by the petitioner along with interest, as mandated by law, within eight weeks from the date of receipt of the court's order. The judgment concluded by stating that there was no order as to costs in this matter.
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