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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, 2011

(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,