Section 64(2) in Uttaranchal Value Added Tax Act, 2005
(2)Where any assessment is set aside or quashed merely on the ground of want of territorial or pecuniary jurisdiction of the Assessing Authority or on any other ground of a like nature not affecting the substance, any tax already paid by the assessee, to the extent of the liability admitted by him, shall not be refundable to him, in consequence of the assessment being so set aside or quashed.
