https://www.taxtmi.com/caselaws?id=71176 Section 23-B of the Rajasthan Sales Tax Act, 1954 was held inapplicable to a refund arising from a Central Sales Tax assessment completed before that provision came into force. The relevant assessment period pre-dated Section 23-B, and the later retrospective amendment to Section 9(2) of the Central Sales Tax Act did not extend the State refund provision to a matter outside its temporal scope. The Central Sales Tax Act was treated as a self-contained code for such refunds, so the assessee succeeded on the basis that the State provision could not be imported into the Central Sales Tax regime. en-us Thu, 15 Jan 1976 00:00:00 +0530 Mon, 23 Jan 2012 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71176 Section 23-B of the Rajasthan Sales Tax Act, 1954 was held inapplicable to a refund arising from a Central Sales Tax assessment completed before that provision came into force. The relevant assessment period pre-dated Section 23-B, and the later retrospective amendment to Section 9(2) of the Central Sales Tax Act did not extend the State refund provision to a matter outside its temporal scope. The Central Sales Tax Act was treated as a self-contained code for such refunds, so the assessee succeeded on the basis that the State provision could not be imported into the Central Sales Tax regime. Case-Laws Income Tax Thu, 15 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71176