Refund of Sales tax
paid on sale of punished
goods during the year
1971-72 8,423.98
The Income Tax Officer, while making the assessment ... argument was that the three types
of refunds contemplated in the scheme, the refund of sales
tax on purchase of machinery must be treated
refund tax is a
fraud on Constitution-Exemption from tax and refund of tax -
Distinction between - Exemption is neither illegal nor
against public policy-Refund ... sales tax including inter-state sales tax as such
an amount equivalent to the amount of purchase and
sales tax including inter-state tax
Inter-State Sales Tax under the Central Sales Tax Act . Claiming to be entitled for refund of the two amounts ... claiming similar reliefs in respect of refund of sales tax/purchase tax and Inter-State Sales Tax for the years
exemption by refund of
sales tax, additional sales tax and surcharge granted to the
appellant and to recover the tax refunded in full. Thereafter ... Commercial Tax, requested
to take action to recover from the appellant the sales tax, additional
sales tax and surcharge so far refunded or not collected
empowering the sales tax authorities to impose sales tax on indivisible building contracts were unconstitutional and void, that the sales tax authorities had no jurisdiction ... Sales Tax Officer who received the tax and it is the Sales Tax Officer who was bound to refund it.
27. It is true that
Central sales tax. Consequently, the amount paid by the assessee to the Sales Tax Department as Central sales tax on inter-State sales of jaggery ... sales tax was not credited to the trading account. It was taken to a separate sales tax account and the sales tax was paid
under Gujarat Sales Tax Act,
1969 . The said Sales Tax Refund Rs.91,150/- is derived from the sales
tax expenditure which is paid ... received Government subsidy and earned income
from interest, sale of scrap, sales tax refund which were held to
be not eligible for deduction
Sales tax paid on purchase of raw materials during the year
1971-72 390.79
Sales tax paid on sale of finished goods during the year ... refunded was not actually sales tax, but was an amount which was quantified with reference to sales tax paid. The refund was also not made
exemption by refund of
sales tax, additional sales tax and surcharge granted to the
appellant and to recover the tax refunded in full. Thereafter ... Commercial Tax, requested
to take action to recover from the appellant the sales tax, additional
sales tax and surcharge so far refunded or not collected
hereby accorded for refund of sales
tax under Karnataka Sales Tax, 1957 and Entry Tax
paid under Karnataka Tax on Entry of Goods ... State.
(iii) Refund of Sales Tax (KST) and Entry Tax
shall be limited to Sales Tax and Entry Tax
paid on the said goods which
