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2011 (7) TMI 1056 - HC - VAT and Sales TaxWhether the applicant had realised tax from the customers? Held that:- In the present case the applicant has not realised any tax in the bills of cash memos. Therefore, neither the provisions of section 8A(2) of the Act applies nor there is any contravention of the said provisions and, therefore, section 29A of the Act has no application. For the foregoing discussion, in view of the fact that there is no evidence that any tax has been realized what to say, the tax in excess of the tax due, any amount deposited cannot be refunded of the amount in excess of the tax due cannot be denied under section 29A of the Act, which is made applicable under the Central Sales Tax Act. On the facts and circumstances, the assessing authority is directed to refund the amount which is in excess of the tax due. Revision dismissed.
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