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1955 (12) TMI 32 - HC - VAT and Sales TaxExtract: .......e State is not a person when a suit against it is for the refund of tax which is paid under a mistake of law though not under protest. For all these reasons, in my opinion, the State is liable to refund the tax which was paid to it under a mistake of law. BY THE COURT This appeal is dismissed with costs which we assess at Rs. 200. Appeal dismissed.
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