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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2010 amends Section 22: 'Pre-deposit' now 'deposit'; new refund rules under sub-section (1B) introduced.</h1> Section 22 of the Central Sales Tax Act has been amended by the Finance Act, 2010. The term 'pre-deposit' is replaced with 'deposit' throughout the section. A new sub-section (1B) is added, empowering the Authority to direct a refund of tax collected by a State if deemed not due, or alternatively, to transfer the refundable amount to the State entitled to the central sales tax on the same transaction. The refund directed by a State cannot exceed the central sales tax payable by the appellant on that transaction.
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