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2019 (8) TMI 565 - HC - VAT and Sales TaxRefund of amount collected without authority of law including TDS - Sharing of revenue between two States - The net result of the stand taken by the 1st respondent is that he will not be in a position to repay the amount deposited and that the petitioner should take up the issue with the Assessing Officer at Gudur. - EPC Contract for the erection of a plant at Bhoopalpally Thermal Power Station - HELD THAT:- The fact remains that TDS is not to be deducted and the demand originally made by the 1st respondent is without authority of law. If that is so, the amount paid by the petitioner pursuant to the interim order passed by the Court should be refunded. In the normal course, the person to whom it is paid is liable to refund it. The subsequent events cannot enable the person to whom the payment was made to deny the payment. Since the counter-part of the 1st respondent at Gudur has now denied the availability of funds, it is up to the 1st respondent to take up the matter with his superiors so that they could get the entire or portion of the money from the Government of Andhra Pradesh but the primary responsibility for repayment rests with the 1st respondent. Petition allowed.
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