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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Refund direction powers: authority may order State to refund or transfer wrongly collected central sales tax.</h1> The amendment substitutes 'pre-deposit' with 'deposit' in section 22 and inserts sub-section (1B) authorising the Authority to direct a State to refund tax held not due to that State or to transfer the refundable amount to the State entitled to central sales tax on the same transaction, subject to a proviso that the refund directed shall not exceed the central sales tax payable by the appellant on that transaction.

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