https://www.taxtmi.com/caselaws?id=128616 Refund of purchase tax on cotton sold in inter-State trade was held to depend strictly on compliance with the prescribed statutory conditions. The Madras High Court read section 5-A(5) of the Madras General Sales Tax Act with Rule 20 and held that the phrase "where a tax has been levied" refers to tax that has become leviable within the statutory scheme, not a basis for delaying the refund claim until final assessment. Because the dealer did not file the required statement in the prescribed form within time, the conditions for refund were not satisfied and the claim failed. en-us Tue, 09 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 12:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128616 Refund of purchase tax on cotton sold in inter-State trade was held to depend strictly on compliance with the prescribed statutory conditions. The Madras High Court read section 5-A(5) of the Madras General Sales Tax Act with Rule 20 and held that the phrase "where a tax has been levied" refers to tax that has become leviable within the statutory scheme, not a basis for delaying the refund claim until final assessment. Because the dealer did not file the required statement in the prescribed form within time, the conditions for refund were not satisfied and the claim failed. Case-Laws VAT and Sales Tax Tue, 09 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128616