https://www.taxtmi.com/caselaws?id=129001 Administrative press notes did not constitute statutory exemption notifications under the Orissa Sales Tax Act where they merely reflected the prevailing legal position or administrative directions. Subsequent validating legislation restored taxability of the relevant sales, supporting assessments made after validation despite the earlier press note. Tax lawfully payable following validation could not be refunded merely because it had been deposited before assessment or because an earlier administrative arrangement existed. The assessment for the relevant quarter remained within the prescribed limitation period, and no factual basis established payment under threat or coercion to restrict liability to actual collections. en-us Wed, 22 Apr 1964 00:00:00 +0530 Tue, 16 Apr 2013 11:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129001 Administrative press notes did not constitute statutory exemption notifications under the Orissa Sales Tax Act where they merely reflected the prevailing legal position or administrative directions. Subsequent validating legislation restored taxability of the relevant sales, supporting assessments made after validation despite the earlier press note. Tax lawfully payable following validation could not be refunded merely because it had been deposited before assessment or because an earlier administrative arrangement existed. The assessment for the relevant quarter remained within the prescribed limitation period, and no factual basis established payment under threat or coercion to restrict liability to actual collections. Case-Laws VAT and Sales Tax Wed, 22 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129001