https://www.taxtmi.com/caselaws?id=149961 Article 286(3) of the Constitution of India and section 15(b) of the Central Sales Tax Act, 1956 require State law to provide refund where tax has been levied on declared goods and those goods are later sold in inter-State trade. The Mysore Sales Tax Act, 1957 and rule 39-A contemplated refund to the dealer making the inter-State sale, subject to the statutory conditions that tax had been collected on the declared goods and that the goods were subsequently sold inter-State. No further requirement could be implied that the same dealer must have personally paid the State tax. On that construction, refusal of refund merely because the assessee had not itself paid the tax was unsustainable. en-us Thu, 27 May 1971 00:00:00 +0530 Mon, 06 May 2013 17:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149961 Article 286(3) of the Constitution of India and section 15(b) of the Central Sales Tax Act, 1956 require State law to provide refund where tax has been levied on declared goods and those goods are later sold in inter-State trade. The Mysore Sales Tax Act, 1957 and rule 39-A contemplated refund to the dealer making the inter-State sale, subject to the statutory conditions that tax had been collected on the declared goods and that the goods were subsequently sold inter-State. No further requirement could be implied that the same dealer must have personally paid the State tax. On that construction, refusal of refund merely because the assessee had not itself paid the tax was unsustainable. Case-Laws VAT and Sales Tax Thu, 27 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149961