9911796707
TMI Blog2018 (10) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... In this writ petition, the petitioner has sought the following reliefs: (i)to quash the notice dated 17.03.2010 issued by the second respondent, thereby, directing the petitioner to pay interest under Section 24(3) of the TNGST Act, on or before 19.03.2010, failing which, coercive steps would be taken to recover the amount due. (ii)to direct the first respondent to delete the condition conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not in dispute that the total investment of the petitioner is Rs. 1,044.21 lakhs and the commercial production was commenced on September 1, 1993 and consequently, they are eligible for waiver of sales tax for a period from September 1, 1993 to August 31, 1998 subject to the ceiling of total investment made in fixed assets. But, merely because the eligibility certificate was issued by the SIPCOT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitlement of the petitioner for the waiver of sales tax to the tune of Rs. 1,044.21 lakhs for a period of five years, as rescheduled in the proceedings dated August 16, 1995 from November 1, 1994 to October 31, 1999 subject to the ceiling of total investment made in the fixed assets, viz., Rs. 1,044.21 lakhs, in our considered opinion, suffice it to strike down the restriction that the sales tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , for which, the learned counsel appearing for the respective respondents have no serious objection. 3.Considering the facts and circumstances of the case and having regard to the submissions made by the learned counsel appearing for the respective parties, this Court directs the respondents to consider the representation of the petitioner dated 02.04.2010, if not considered earlier, and pass app ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
