ITC LIMITED Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) In this Writ Petition, the Petitioner seeks to quash the impugned notice dated 9.10.2006 of the 1st Respondent, which holds that the Petitioner is not eligible for interest free sales tax deferral benefit and proposing to recover the deferral amounts.

(2.) The necessary facts of the case of the Petitioner are as follows: -

(3.) The averments in a nutshell of the counter affidavit filed by the Respondents are as follows: -