https://www.taxtmi.com/caselaws?id=149797 Section 10 exemption applied where a dealer had initially collected sales tax on inter-State sales but refunded it before the Central Sales Tax (Amendment) Ordinance, 1969 came into force. The provision was read purposively: relief was not to be denied merely because tax had been collected at first and later repaid before the statutory change. Once refunded, the position was treated as equivalent to no tax having been collected on those transactions, and the dealer satisfied the statutory condition for exemption from sales tax on the disputed inter-State sales. en-us Mon, 25 May 1970 00:00:00 +0530 Fri, 03 May 2013 17:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149797 Section 10 exemption applied where a dealer had initially collected sales tax on inter-State sales but refunded it before the Central Sales Tax (Amendment) Ordinance, 1969 came into force. The provision was read purposively: relief was not to be denied merely because tax had been collected at first and later repaid before the statutory change. Once refunded, the position was treated as equivalent to no tax having been collected on those transactions, and the dealer satisfied the statutory condition for exemption from sales tax on the disputed inter-State sales. Case-Laws VAT and Sales Tax Mon, 25 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149797