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2011 (10) TMI 561 - ALLAHABAD HIGH COURTExtract: .......passed on to the consumer. The presumption of passing of the burden has not been rebutted by the petitioner. We, therefore, do not find it appropriate on the principles of unjust enrichment, to give any direction for refund of the commercial tax paid on the purchase of coal over and above at the rate of two per cent. The writ petition is dismissed.
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