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2011 (7) TMI 1068 - ANDHRA PRADESH HIGH COURTRefund of ₹ 31,04,742 consequent to the order of the Sales Tax Appellate Tribunal seeked - also claim interest under section 33F of the Andhra Pradesh General Sales Tax Act, 1957 Held that:- Granting, the relief sought for by the petitioner would enable them to unjustly enrich themselves at the cost of the State, and retain the tax collected by them in excess, even though the burden of tax has been passed by them to persons who have purchased packing material from them. Grant of such relief would not be in larger public interest. Failure to grant relief would neither result in substantial injustice to the petitioner, nor would they suffer real loss or prejudice thereby, as they have already passed on the tax burden to their customers, thus no reason, therefore, to exercise discretion under article 226 of the Constitution of India to grant the relief sought for. Appeal dismissed.
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