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2017 (7) TMI 1247

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..... e petitioner along with interest in terms of Section 24(4) of the Tamil Nadu General Sales Tax Act - Form XXXIII as per Rule 23-A filed by the petitioner for claiming interest due under Section 24(4) of the Tamil Nadu General Sales Tax Act can also be considered - petition disposed off. - W.P. (MD) No.11260 of 2017 - - - Dated:- 6-7-2017 - MR T. RAJA, J. For The Petitioner : Mr. R. D. Gane .....

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..... able turnover as ₹ 40,66,046/-, the petitioner filed first appeal before the Deputy Commissioner [CT] [FAC], Tirunelveli, in A. P. No. 16 of 2009, depositing 25% of tax portion of the amount. The said appeal was dismissed. As against that, the petitioner filed second appeal before the Tamil Nadu Sales Tax Appellate Tribunal [Additional Bench], Madurai, in M. T. A. No. 45 of 2010, depositing .....

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..... o response is forthcoming. 5. The learned counsel for the petitioner relied on an order of this Court in a similar case in W. P. (MD)No. 17626 of 2016, dated 21. 09. 2016 [M/s. Thiagarajar Mills (P) Ltd. , Rep. By its Executive Director Vs. The Assistant Commissioner (CT), Thirupparankundram Assessment Circle, Maduari], wherein this Court observed that the excess amount shall be refunded with i .....

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..... of the Tamil Nadu General Sales Tax Act can also be considered. It is also made clear that if the respondent fails to implement the orders within a period of two weeks from the date of receipt of a copy of this order, the Department shall pay interest as per law and collect the same from the Officer, for his default in complying with the orders within the time stipulated. 8. With the above dir .....

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