https://www.taxtmi.com/caselaws?id=150518 The court dismissed the writ petitions filed by manufacturers and dealers in fireworks seeking a refund of excess tax collected under the Central Sales Tax Act for non-production of 'C' forms. The court held that a writ of mandamus was not appropriate for tax refund as there were alternative remedies through civil suits. The petitioners' arguments on discrimination and violation of Article 14 were rejected, with the court emphasizing the reasonable classification between ordinary and coloured matches for concessional tax rates. The judgment concluded that the claims lacked merit, and no costs were awarded. en-us Fri, 07 Jan 1972 00:00:00 +0530 Fri, 17 May 2013 18:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150518 The court dismissed the writ petitions filed by manufacturers and dealers in fireworks seeking a refund of excess tax collected under the Central Sales Tax Act for non-production of 'C' forms. The court held that a writ of mandamus was not appropriate for tax refund as there were alternative remedies through civil suits. The petitioners' arguments on discrimination and violation of Article 14 were rejected, with the court emphasizing the reasonable classification between ordinary and coloured matches for concessional tax rates. The judgment concluded that the claims lacked merit, and no costs were awarded. Case-Laws VAT and Sales Tax Fri, 07 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150518