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2013 (11) TMI 561 - ALLAHABAD HIGH COURTRefund of tax - Notification 7038 dated 31.1.1985 - Exemption under Section 8 (2-A) of the Central Sales Tax Act - Held that:- A person who has deposited tax out of his own pocket cannot be permitted to be placed in a disadvantageous position than those who have not deposited tax at all. It has further been held that keeping in mind the object of the circular and the factual background for which it was issued, it is implied that the persons who have not paid tax etc. if already paid by a person without passing on the burden to the customer, the same shall be refunded to the dealer - Once the remission of tax is granted on the turnover of seeds prior to 1.7.1998 it ceases to be tax due and any amount deposited in excess is liable to be refunded under Section 29 (1) of the Act in the absence of anything to the contrary. There is nothing in the circular which prohibits or restricts refund of the excess amount. Therefore, in my view, the amount deposited in pursuance of the assessment order against the disputed amount of tax, in the absence of any prohibition, is liable to be refunded. It is not the case of the assessing authority that such tax has been admitted by the revisionist at any stage either in return or subsequently. There is nothing on record to show that the tax has been realized from the customer - Following decision of Anand Gramodyog Samiti Vs. Commissioner of Trade Tax, reported in [2005 (5) TMI 613 - ALLAHABAD HIGH COURT] - Decided in favour of assessee.
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