https://www.taxtmi.com/caselaws?id=99540 Refund of sales tax under section 14 of the Orissa Sales Tax Act required a refund claim to be made in the prescribed manner within the statutory period, and no such prayer had been made in the writ petition. The High Court could not therefore direct refund on that footing, and the refund direction was set aside. The State's adjustment of alleged tax liability against unpaid company bills, made without the company's assent and without coercive recovery proceedings, did not fall within the refund machinery under section 14. The adjustment was held liable to be reopened and readjusted on the basis that sales tax on the works contracts was not payable. en-us Thu, 26 Oct 1961 00:00:00 +0530 Tue, 24 Sep 2013 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99540 Refund of sales tax under section 14 of the Orissa Sales Tax Act required a refund claim to be made in the prescribed manner within the statutory period, and no such prayer had been made in the writ petition. The High Court could not therefore direct refund on that footing, and the refund direction was set aside. The State's adjustment of alleged tax liability against unpaid company bills, made without the company's assent and without coercive recovery proceedings, did not fall within the refund machinery under section 14. The adjustment was held liable to be reopened and readjusted on the basis that sales tax on the works contracts was not payable. Case-Laws VAT and Sales Tax Thu, 26 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99540