9911796707
TMI Blog2007 (2) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent in Asst. No. 2661801/02-03, set aside the impugned proceedings dated September 26, 2003 and further direct the respondent to follow the provisions of the Tamil Nadu General Sales Tax Act, 1959 as prescribed under section 7F read with rule 18F of the Tamil Nadu General Sales Tax Rules, 1959 and thereafter take action in accordance with law. Mr. Haja Nazirudeen, learned Special Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment and the said amount is refundable and the same would be adjusted for the future payment from the petitioner. Thereafter, for the assessment year 2002-2003, the petitioner adjusted the said amount and filed its return for the month of December 2002 and January 2003. While that being so, the impugned notice has been issued as if the petitioner has not paid the amount in due time and directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of assessment under rule 18A, the assessing authority shall examine whether any and, if so, what amount is due from the dealer towards it after deducting any tax paid in advance with reference to sub-rule (3) or sub-rule (4). If any amount is found to be due from the dealer towards final assessment or revision of assessment, the assessing authority shall serve upon the dealer a notice in form B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment or revision of assessment is exactly equal to the tax paid in advance the assessing authority shall inform the dealer what the final assessment or revision of assessment is and that no further amount is due from him towards it. Hence, the petitioner is entitled for adjustment of the excess amount paid by him. Otherwise, the Revenue has to pay interest at the rate of nine per cent over ..... X X X X Extracts X X X X X X X X Extracts X X X X
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