Refund direction powers: authority may order State to refund or transfer wrongly collected central sales tax. 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.
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.
Refund direction powers: authority may order State to refund or transfer wrongly collected central sales tax.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
