Refund of excess collection of tax - payment of tax at higher...

Refund of excess collection of tax - payment of tax at higher rate, in the absence of Form ‘C - Price / rate is inclusive of tax - the rate of CST applicable for the goods supplied by the respondent-assessee is 4% - assessee deposited the CST at the rate of 10%/12.5% by making reverse working of the turnover under Section 8A of the CST Act. - The correct amount of tax payable would be therefore, much less than what the respondent-assessee has deposited. - Refund cannot be denied - HC