State refund provisions apply to Central sales tax proceedings where section 9(2) incorporates them for enforcement.

Section 9(2) of the Central Sales Tax Act, 1956 was read to incorporate the relevant State sales tax law for assessment, collection and enforcement, including refund provisions. The distinction drawn from penalty and interest cases was that those liabilities depend on a substantive levy under the Central Act, whereas refund is only a procedural mechanism for repayment of excess tax. On that basis, sections 29A(2) and 29A(3) of the U.P. Trade Tax Act, 1948 were treated as applicable to Central sales tax proceedings, and the refund claim was rejected.

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Issues: Whether the refund provisions of the U.P. Trade Tax Act, 1948, particularly section 29A, apply to assessments under the Central Sales Tax Act, 1956 by virtue of section 9(2) of the Central Sales Tax Act, 1956.

Analysis: Section 9(2) of the Central Sales Tax Act, 1956 expressly makes applicable the provisions of the appropriate State sales tax law, including provisions relating to refunds, for the purpose of assessment, collection and enforcement of Central sales tax. The distinction drawn in the decisions relating to penalty and interest was that those provisions could operate only when supported by a substantive levy under the Central Act. Refund stands on a different footing because it is a procedural mechanism for repayment of excess tax and does not itself create a levy or charge. On that basis, section 29A(2) and section 29A(3) of the U.P. Trade Tax Act, 1948 were held applicable to Central sales tax proceedings.

Conclusion: The refund provisions of the U.P. Trade Tax Act, 1948 apply to Central sales tax cases, and the assessee was not entitled to refund of the amount claimed.

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