https://www.taxtmi.com/caselaws?id=127591 An independent statutory refund right was recognised for sales tax paid on inter-State sales where tax was not legally due, and finality of the original assessment did not by itself defeat refund under the Act or restrict writ jurisdiction. The refund claim still had to satisfy the limitation in the proviso to section 14, measured from the relevant assessment or later appellate-type order, whichever was later. On that basis, claims filed within time were allowed, while claims based on earlier inter-State sales assessments were held time-barred and were not revived by a later re-assessment confined to local sales. en-us Mon, 04 Feb 1957 00:00:00 +0530 Tue, 12 Mar 2013 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127591 An independent statutory refund right was recognised for sales tax paid on inter-State sales where tax was not legally due, and finality of the original assessment did not by itself defeat refund under the Act or restrict writ jurisdiction. The refund claim still had to satisfy the limitation in the proviso to section 14, measured from the relevant assessment or later appellate-type order, whichever was later. On that basis, claims filed within time were allowed, while claims based on earlier inter-State sales assessments were held time-barred and were not revived by a later re-assessment confined to local sales. Case-Laws VAT and Sales Tax Mon, 04 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127591