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1961 (10) TMI 56 - SC - VAT and Sales TaxThe High Court was of the opinion that the amount of tax due and paid under orders of assessment made within the period prescribed by the proviso was recoverable. But it has to be noted that a claim for refund was never made in the High Court by the company, and the High Court was not competent to pass that order. We are told at the Bar that a number of applications were filed before the High Court relying upon the judgment of the Madras High Court in Gannon Dunkerley's case [1954 (4) TMI 30 - MADRAS HIGH COURT] and a stereotyped order was issued by the High Court which was transcribed in the proceedings in the diverse applications. The order relating to refund was, however, manifestly inappropriate in the present case, there being no claim for refund of tax. The consolidated order for assessment was passed on April 7, 1954 - Appeal dismissed.
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