https://www.taxtmi.com/caselaws?id=128837 A payment made toward a specified statutory liability must be appropriated in accordance with the payer's direction unless the statute provides otherwise, so sales tax deposits could not be diverted to meet a separate liability under section 8-A(4) of the U.P. Sales Tax Act. Once the appropriation was found unlawful, the resulting excess recovery lacked legal basis, and the revisional authority's wide powers under section 10(3) were held sufficient to grant consequential refund relief. Payment in compliance with a statutory demand did not amount to voluntary acquiescence, and the refund direction was upheld. en-us Tue, 03 Mar 1964 00:00:00 +0530 Fri, 12 Apr 2013 10:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128837 A payment made toward a specified statutory liability must be appropriated in accordance with the payer's direction unless the statute provides otherwise, so sales tax deposits could not be diverted to meet a separate liability under section 8-A(4) of the U.P. Sales Tax Act. Once the appropriation was found unlawful, the resulting excess recovery lacked legal basis, and the revisional authority's wide powers under section 10(3) were held sufficient to grant consequential refund relief. Payment in compliance with a statutory demand did not amount to voluntary acquiescence, and the refund direction was upheld. Case-Laws VAT and Sales Tax Tue, 03 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128837