https://www.taxtmi.com/caselaws?id=128642 Retrospective exemption under section 6 of the Madras General Sales Tax Act meant the dealer had no right to retain sales tax collected on jaggery sales for the covered period. Because the dealer proved that the entire collected amount had been refunded to purchasers before recovery was sought, no tax amount remained in its hands that could be recovered by the State under section 8-B(2). Recovery could not be sustained merely on the basis of an earlier collection already returned to buyers, so the departmental revision failed. en-us Mon, 05 Nov 1962 00:00:00 +0530 Tue, 09 Apr 2013 15:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128642 Retrospective exemption under section 6 of the Madras General Sales Tax Act meant the dealer had no right to retain sales tax collected on jaggery sales for the covered period. Because the dealer proved that the entire collected amount had been refunded to purchasers before recovery was sought, no tax amount remained in its hands that could be recovered by the State under section 8-B(2). Recovery could not be sustained merely on the basis of an earlier collection already returned to buyers, so the departmental revision failed. Case-Laws VAT and Sales Tax Mon, 05 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128642