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2019 (10) TMI 677 - HC - VAT and Sales TaxRefund claim - amount deposited towards its liability of turnover tax under Section 3-G of the U.P. Trade Tax Act, 1948 - period 24.01.2005 to 31.01.2005 - HELD THAT:- The fact that the assessee deposited that amount two days after withdrawal of the ordinance, would also be of no relevance as what is relevant to be seen is the date on which the liability arose and whether the withdrawal of the ordinance had any impact on the liability that stood crystallized. Examined in that perspective, the withdrawal of the offending ordinance was only prospective. There is no case of the assessee it was made with retrospective effect. Accordingly, the turnover tax liability existed in law up to 23.02.2005. The case of the assessee falls in the last category as discussed above, where the liability related to the period prior to 03.02.2005 but it stood realized and thus recovered. The assessee could not have claimed for refund either under the existing law or the administrative decision of the State contained in the communication dated 26.07.2005. There is no room to examine the issue any further, in the present revision application - revision dismissed.
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