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TMI Blog2016 (5) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Dr. Anita Sumanth, SGP (T) ORDER This tax case revision is filed by the assessee under Section 38 of the Tamil Nadu General Sales Tax Act, 1959. 2. We have heard Mr.N.Prasad, learned counsel for the petitioner and Dr.Anita Sumanth, learned Special Government Pleader (Taxes) appearing for the respondent. 3. In respect of the assessment year 2001-02, the Commercial Tax Officer passed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreement charges were taxable under Section 3B of the Act. The Department also filed an appeal to the Tribunal, challenging the cancellation of penalty by the First Appellate Authority. 6. During the pendency of both the appeals, one by the assessee and one by the Department, the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010 was passed and it came into effect from 1.6.2010. Taking adva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire arrears of tax together with 25% of the interest computed on the entire arrears at the rate of 6% per annum. 8. Once a certificate is issued in terms of Section 8 of the Act, the assessee stands discharged of any further obligations by virtue of Sub-Section (1) of Section 8. Unfortunately, the Tribunal thought that the application for settlement was only in respect of the arrears of tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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