Retrospective sales tax amendments conditioned reimbursement on Central sales tax payment, defeating refund claims where no such tax was paid.

Retrospective amendments to section 6 of the Andhra Pradesh General Sales Tax Act and section 15(b) of the Central Sales Tax Act replaced refund with reimbursement and made that relief conditional on actual payment of Central sales tax on the inter-State sale. Section 10 of the Central Sales Tax (Amendment) Act, 1969 affected liability under the Central Act only and did not control State Act liability. Where no Central sales tax was paid on the relevant transactions, no refund or reimbursement was available, and a subordinate rule could not override the amended statute.

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Issues: Whether, after the retrospective amendments to section 6 of the Andhra Pradesh General Sales Tax Act and section 15(b) of the Central Sales Tax Act, the appellant remained entitled to exemption, refund, or reimbursement of the tax levied under the State Act in respect of declared goods later sold in inter-State trade without payment of Central sales tax.

Analysis: Section 10 of the Central Sales Tax (Amendment) Act, 1969 dealt only with liability under the Central Act and did not control the appellant's liability under the State Act. Under the unamended law, the State levy and corresponding refund mechanism could support the assessment order, but the retrospective amendments altered the position. The amended proviso to section 6 of the State Act substituted reimbursement for refund and made that relief available only where Central sales tax had in fact been paid on the inter-State sale. The amended section 15(b) of the Central Act was to the same effect. Since no Central sales tax had been paid on the relevant transactions, the appellant could not claim reimbursement. The revisional authority was therefore competent to strike down the illegal refund component and leave the levy intact. The unamended rule 27-A could not prevail over the parent statute.

Conclusion: The appellant was not entitled to relief and remained liable to pay the tax under the State Act.

Ratio Decidendi: Where retrospective amendments to the governing fiscal statute replace refund with reimbursement contingent upon payment of Central sales tax, no refund or reimbursement is payable in the absence of such Central tax payment, and a subordinate rule cannot override the amended Act.

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