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2021 (2) TMI 1228 - SC ORDERDenial of C-Form - inter-State sale as a result of which a higher rate of tax was charged - HELD THAT:- The High Court in J.K. CEMENT LTD. VERSUS STATE OF GUJARAT [2020 (3) TMI 140 - GUJARAT HIGH COURT] has held that the dealer has passed on the burden to the respondent and hence, to deny the claim of refund to the respondent despite the State not contesting in principle the liability to refund would be “hyper-technical”. SLP dismissed.
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