https://www.taxtmi.com/caselaws?id=99953 Money paid under a mistake of law is within the scope of restitution, and the State is ordinarily bound to refund tax collected by mistake, subject to limitation and applicable sales tax provisions. Where the factual basis for exemption under Article 286(1)(a) and the limitation issue has not been finally determined, further findings are required before final disposal. The matter was therefore remitted for findings on whether the sales were outside the State and whether the writ petition was within limitation, with the appeal kept pending until those findings were received. en-us Wed, 21 Apr 1965 00:00:00 +0530 Mon, 23 Sep 2013 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99953 Money paid under a mistake of law is within the scope of restitution, and the State is ordinarily bound to refund tax collected by mistake, subject to limitation and applicable sales tax provisions. Where the factual basis for exemption under Article 286(1)(a) and the limitation issue has not been finally determined, further findings are required before final disposal. The matter was therefore remitted for findings on whether the sales were outside the State and whether the writ petition was within limitation, with the appeal kept pending until those findings were received. Case-Laws VAT and Sales Tax Wed, 21 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99953