https://www.taxtmi.com/caselaws?id=148674 Section 15 of the Central Sales Tax Act permits State tax on a local sale or purchase of declared goods alongside Central sales tax on a subsequent inter-State sale. Refund of State tax under section 15(b), read with the applicable State rule and Form A-4, is confined to the person who bore and paid the local levy; a subsequent inter-State dealer who did not pay that tax cannot claim the refund, avoiding unjust enrichment. Res judicata may prevent reopening a tax issue already finally decided between the same parties in writ proceedings. The refund-and-retention mechanism is treated as part of the statutory regime for declared goods and not as a prohibited trade restriction or discrimination under Articles 301 and 303. en-us Fri, 07 Feb 1969 00:00:00 +0530 Wed, 01 May 2013 17:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148674 Section 15 of the Central Sales Tax Act permits State tax on a local sale or purchase of declared goods alongside Central sales tax on a subsequent inter-State sale. Refund of State tax under section 15(b), read with the applicable State rule and Form A-4, is confined to the person who bore and paid the local levy; a subsequent inter-State dealer who did not pay that tax cannot claim the refund, avoiding unjust enrichment. Res judicata may prevent reopening a tax issue already finally decided between the same parties in writ proceedings. The refund-and-retention mechanism is treated as part of the statutory regime for declared goods and not as a prohibited trade restriction or discrimination under Articles 301 and 303. Case-Laws VAT and Sales Tax Fri, 07 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148674