https://www.taxtmi.com/caselaws?id=101886 Retrospective amendments to section 6 of the Andhra Pradesh General Sales Tax Act and section 15(b) of the Central Sales Tax Act replaced refund with reimbursement and made that relief conditional on actual payment of Central sales tax on the inter-State sale. Section 10 of the Central Sales Tax (Amendment) Act, 1969 affected liability under the Central Act only and did not control State Act liability. Where no Central sales tax was paid on the relevant transactions, no refund or reimbursement was available, and a subordinate rule could not override the amended statute. en-us Tue, 12 Feb 1980 00:00:00 +0530 Fri, 13 Sep 2013 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101886 Retrospective amendments to section 6 of the Andhra Pradesh General Sales Tax Act and section 15(b) of the Central Sales Tax Act replaced refund with reimbursement and made that relief conditional on actual payment of Central sales tax on the inter-State sale. Section 10 of the Central Sales Tax (Amendment) Act, 1969 affected liability under the Central Act only and did not control State Act liability. Where no Central sales tax was paid on the relevant transactions, no refund or reimbursement was available, and a subordinate rule could not override the amended statute. Case-Laws VAT and Sales Tax Tue, 12 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101886