https://www.taxtmi.com/caselaws?id=105590 The Supreme Court of India's treatment of unamended section 29-A of the U.P. Trade Tax Act confirms that the provision was to be treated as remaining on the statute book, following overruling of the earlier contrary view. On that basis, tax amounts collected by a dealer from customers were not refundable to the dealer merely because the final assessment liability was lower. Refund under the statutory scheme lay only with the person from whom the amount had actually been realised, and the treasury deposit direction was therefore upheld. en-us Wed, 28 Sep 2005 00:00:00 +0530 Tue, 27 Aug 2013 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105590 The Supreme Court of India's treatment of unamended section 29-A of the U.P. Trade Tax Act confirms that the provision was to be treated as remaining on the statute book, following overruling of the earlier contrary view. On that basis, tax amounts collected by a dealer from customers were not refundable to the dealer merely because the final assessment liability was lower. Refund under the statutory scheme lay only with the person from whom the amount had actually been realised, and the treasury deposit direction was therefore upheld. Case-Laws VAT and Sales Tax Wed, 28 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105590