https://www.taxtmi.com/caselaws?id=149769 Refund claims for Central sales tax paid on inter-State sales, including the component linked to excise duty, were treated as subject to writ discretion even where the levy had earlier been regarded as unsustainable for the relevant period. The court noted that Article 226 relief could be refused because alternative statutory remedies were available, the assessment orders had attained finality, the claims were stale, and the taxing statute had not been pursued. The 1969 validating ordinance and amendments retrospectively cured the defect relied on for refund, and the challenges based on free trade and property rights were rejected. en-us Thu, 05 Mar 1970 00:00:00 +0530 Fri, 03 May 2013 13:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149769 Refund claims for Central sales tax paid on inter-State sales, including the component linked to excise duty, were treated as subject to writ discretion even where the levy had earlier been regarded as unsustainable for the relevant period. The court noted that Article 226 relief could be refused because alternative statutory remedies were available, the assessment orders had attained finality, the claims were stale, and the taxing statute had not been pursued. The 1969 validating ordinance and amendments retrospectively cured the defect relied on for refund, and the challenges based on free trade and property rights were rejected. Case-Laws VAT and Sales Tax Thu, 05 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149769