Separate tax collection requirement defeats denial of refund where no tax was shown in bills.

Refund of tax collected in excess could not be denied under section 29A of the U.P. Trade Tax Act, 1948 where no tax was separately realised or shown in the bills. Section 8A of the Central Sales Tax Act, 1956 allows deduction from aggregate sale price through the statutory formula to prevent tax on tax, and the proviso did not apply because there was no evidence of separate tax collection from customers. Section 29A applies only when an amount is realised as tax in violation of the statutory scheme and is shown separately in bills or cash memos; that precondition being absent, the excess deposit remained refundable.

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Issues: Whether refund of the amount collected in excess of tax due could be denied under section 29A of the U.P. Trade Tax Act, 1948 when no tax was separately realised or shown in the bills and the turnover was determined under section 8A of the Central Sales Tax Act, 1956.

Analysis: Section 8A of the Central Sales Tax Act, 1956 permits deduction from aggregate sale price by applying the statutory formula so that tax is not levied on tax. The proviso to section 8A was inapplicable because there was no evidence that tax had been separately collected from customers. The assessing authority had also reported that no amount was charged as tax in the bills. Section 29A of the U.P. Trade Tax Act, 1948 applies only where an amount is realised as tax in contravention of the statutory scheme, and where tax is separately realised in cash memos or bills. Since no tax was shown or realised separately, the precondition for applying section 29A was absent.

Conclusion: Section 29A had no application, and the amount deposited in excess of the tax due could not be denied refund.

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