https://www.taxtmi.com/caselaws?id=150260 A dealer liable for Central sales tax cannot withhold payment merely because a separate refund claim under the State sales tax law is pending. The liability to remit monthly Central sales tax under the return scheme is independent of any refund right relating to declared goods sold in inter-State trade, and no provision allows deferral or set-off on that basis. The refund claim under the State law need not wait for final assessment, as the timing of disposal is left to the authority's discretion unless delay amounts to refusal to consider the application. The refund applications were therefore to be processed expeditiously. en-us Mon, 11 Oct 1971 00:00:00 +0530 Fri, 10 May 2013 18:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150260 A dealer liable for Central sales tax cannot withhold payment merely because a separate refund claim under the State sales tax law is pending. The liability to remit monthly Central sales tax under the return scheme is independent of any refund right relating to declared goods sold in inter-State trade, and no provision allows deferral or set-off on that basis. The refund claim under the State law need not wait for final assessment, as the timing of disposal is left to the authority's discretion unless delay amounts to refusal to consider the application. The refund applications were therefore to be processed expeditiously. Case-Laws VAT and Sales Tax Mon, 11 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150260