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2015 (4) TMI 609 - HC - VAT and Sales TaxRefund claim of pre deposit - retrospective exemption - Whether the amount having been deposited by the assessee as pre-condition of filing appeals before the appellate authority under Section 84(3) of the Rajasthan Sales Tax Act, 1994 can be refunded or not - Held that:- Analogy can be drawn is that in the present case though the assessment order was made, liability was created but when by a retrospective amendment, the entire liability was held to be bad in the light of deletion of section 4(e)(i) with retrospective effect from 23.5.1987, therefore, in my view, it would relate back to 23.5.1987 when the amendment was made retrospectively and on that particular date in view of the amendment, no tax was payable and though the assessment has been made it was not recoverable. - After considering the amendment and on reading of clause (f) quoted, though it states that any amount deposited will not be refundable but in my view, when no amount was legally payable on the basis of retrospective amendment than no amount was “payable” and if amount paid than in terms of the aforesaid notification the amount cannot be retained and thus has to be refunded. In my view when condition (i) of sub clause (e) in clause 4 was deleted w.e.f. 23/5/1987 that date is relevant and is required to be seen and on that particular date nothing was payable by the assessee, therefore, in my view Tax Board was unjustified in coming to the conclusion that section (f) comes into the way of non-refunding of the said amount. - order passed by the Rajasthan Tax Board is set aside. Assessee is liable to refund of the said amount deposited by them as pre-condition to file appeal before DC(A). - Decided in favour of assessee.
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