Refund of sales tax is limited to disputed turnover; final assessment on admitted turnover remains binding despite time-barred reassessment.

Sales tax liability arises under the charging provisions when the taxable sale or purchase occurs, while assessment only quantifies that liability. The statutory refund mechanism applies only to excess tax or tax wrongly paid. Where an appeal challenges only specified turnover items, the appellate order and any remand operate only on that disputed subject-matter; the doctrine of merger does not extend to undisputed portions of the assessment. Accordingly, tax paid on admitted or unappealed turnover, which had already attained finality, cannot be refunded merely because reassessment on the disputed items was held time-barred.

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Issues: Whether the assessee was entitled to refund of sales tax paid on turnover that was admitted or not appealed against, when the reassessment made on disputed items was held to be time-barred.

Analysis: Liability to pay sales tax arises from the charging provisions when the taxable sale or purchase takes place, though quantification occurs later in assessment. The statutory scheme also distinguishes between assessment, appeal, revision, and refund, and confines refund to excess tax or tax wrongly paid. Where an appeal is carried only against specified items of turnover, the appellate order and any remand operate only on that subject-matter. The doctrine of merger or supersession does not extend the appeal to portions of the assessment that were never disputed. The admitted turnover had already been validly assessed and allowed to become final, and the belated reassessment affected only the disputed items.

Conclusion: The assessee was not entitled to refund of tax paid on the admitted or unappealed turnover. The question was answered against the assessee and in favour of the revenue.

Ratio Decidendi: An appellate or remand order in a sales tax matter affects only the turnover actually put in dispute, and the finality of the undisputed portion of the assessment remains intact; refund cannot be claimed for tax validly levied and assessed on admitted turnover.

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