9911796707
TMI Blog2007 (4) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order dated December 10, 2001 in connection with CST No. 46449 of 2001-02 passed by the respondent and quash the same. The petitioner is a company manufacturing steel casting foundry and a registered dealer under the respondent. According to the petitioner due to globalisation, the petitioner-company was not able to compete with the multinational companies. Further there was restrain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner was asked to show cause as to why the sales tax due from the petitioner should not be recovered along with interest as per section 24(3) of the Tamil Nadu General Sales Tax Act, 1959 by giving seven days' time to make its reply. The petitioner challenges the said show-cause notice by filing this writ petition. The learned counsel for the petitioner contended that in the scheme fram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel on either side and perused the materials available on record. Admittedly, the scheme covers within it the penalty and interest payable on the belated payment of tax by the petitioner. In respect of tax there is no coverage under the scheme, obviously so, because tax is not paid by the petitioner from his pocket, but tax is being collected from the parties concerned made over to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e., inclusion of penalty and interest in the scheme; payment of tax made by the petitioner; pendency of proceedings before the samadhan authorities; and obtaining of favourable orders before the respondents themselves. The writ petition is disposed of by permitting the petitioner to file its objections as stated above. Two weeks' time is granted from the date of receipt of a copy of this or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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