https://www.taxtmi.com/caselaws?id=103904 An administrative reimbursement scheme for sales tax under the Parmeshwaran Committee formula was construed to preserve price equalisation and not to defeat claims by insisting on declaration forms that could not lawfully be furnished for the relevant purchases under the Uttar Pradesh sales tax framework. The analysis distinguishes between declaration forms used to secure exemption or concessional treatment at the purchase stage and reimbursement of tax actually borne under the scheme. On delay, the discussion notes that laches did not bar the claim entirely, but relief was confined by analogy to the ordinary civil limitation period of three years before the writ petition, with interest directed on sums found due. en-us Fri, 16 Sep 1994 00:00:00 +0530 Thu, 05 Sep 2013 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103904 An administrative reimbursement scheme for sales tax under the Parmeshwaran Committee formula was construed to preserve price equalisation and not to defeat claims by insisting on declaration forms that could not lawfully be furnished for the relevant purchases under the Uttar Pradesh sales tax framework. The analysis distinguishes between declaration forms used to secure exemption or concessional treatment at the purchase stage and reimbursement of tax actually borne under the scheme. On delay, the discussion notes that laches did not bar the claim entirely, but relief was confined by analogy to the ordinary civil limitation period of three years before the writ petition, with interest directed on sums found due. Case-Laws VAT and Sales Tax Fri, 16 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103904