9911796707
TMI Blog2007 (3) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... r on the refund claim dated March 10, 2006 made by the petitioner under section 7F of the Tamil Nadu General Sales Tax Act, 1959 and rule 18F of the Tamil Nadu General Sales Tax Rules, 1959 in respect of the sales tax deducted at source by M/s. Chennai Port Trust, Chennai, in accordance with law within a stipulated time. It is the case of the petitioner that the petitioner entered into a contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the TNGST Act, the petitioner made an application to the respondent to refund the tax deducted by the Port Trust and paid over to the respondent. But so far, that has not been considered. Hence the present writ petition with the prayer as stated above. Heard the learned counsel for the petitioner as well as the learned Special Government Pleader and perused the material on record. The af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisfaction of the assessing authority that he is not liable to pay tax under section 3B (tax for works contract) or section 7(C) (compounding tax for works contract), the assessing authority shall refund the amount deposited under subsection (2), after adjusting the arrears of tax, if any, due from the dealer, in such manner as may be prescribed. Corresponding rule 18F also provide a mode of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06/March 10, 2006, which is stated to be filed for refund of tax under section 7F(6) in accordance with the statutory provision and dispose of the same within a period of twelve weeks from the date of receipt of a copy of this order. It is made clear that this direction given by this court cannot be regarded, as the court has recorded a finding in favour of the petitioner for the relief sought for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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