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2012 (4) TMI 542 - HC - VAT and Sales TaxRefund claim - tax remitted by mistake - Held that:- If tax paid forms part of price and is passed on to the purchaser, then the respondent is not entitled to unjustly enrich themself by getting refund of tax remitted voluntarily that is passed on along with product price to the purchaser. In order to consider these matters, we remand these assessments to the assessing officer. Assessing authority shall specifically examine the scope of other Notifications S.R.O. Nos. 316/2005, 946/2007 and 123/2010 while deciding the matter. We allow the revisions by setting aside the orders of Tribunal and the first appellate authority and remand the matter to the assessing authority to re-consider the claim of the respondent for refund after giving an opportunity to the respondent to establish that tax paid on raw material is not passed on to the purchasers by including in the product price.
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