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1961 (3) TMI 106 - HC - VAT and Sales TaxExtract: .......ion in respect of such excess collection which was made and paid over to the Government. 8. Agreeing with the lower court, we are of opinion that the excess amount of tax paid to the Government by the appellant was not his property so as to entitle him to recover such excess payment from the Government. The appeal fails and is dismissed with costs.
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