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[Cites 0, Cited by 2] [Section 2(1)] [Section 2] [Entire Act]

State of Tamilnadu - Subsection

Section 2(1)(b) in Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010

(b)"arrears of tax, penalty or interest" means-
(i)tax including additional sales tax, surcharge, additional surcharge and central sales tax, payable by an applicant upon assessment under the relevant Act; or
(ii)penalty payable by an applicant under the relevant Act; or
(iii)interest payable by an applicant under the relevant Act as the case may be, for which assessment has been made prior to the 1st day of April 2007 under the relevant Act, and pending collection on the date of filing of application under this Act;