https://www.taxtmi.com/caselaws?id=150551 Refund of State sales tax on declared goods sold in inter-State trade became contingent on prior payment of Central sales tax after the retrospective amendment to section 15(b) of the Central Sales Tax Act, 1956, introduced by Central Act 61 of 1972 with effect from 1 October 1958. The amended language required tax to have been paid under the Central Act in respect of the same goods before reimbursement of State tax could arise. The earlier approach treating an inter-State sale alone as sufficient was no longer applicable. Accordingly, the assessee could not claim refund without satisfying the express statutory condition. en-us Thu, 21 Dec 1972 00:00:00 +0530 Sat, 18 May 2013 15:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150551 Refund of State sales tax on declared goods sold in inter-State trade became contingent on prior payment of Central sales tax after the retrospective amendment to section 15(b) of the Central Sales Tax Act, 1956, introduced by Central Act 61 of 1972 with effect from 1 October 1958. The amended language required tax to have been paid under the Central Act in respect of the same goods before reimbursement of State tax could arise. The earlier approach treating an inter-State sale alone as sufficient was no longer applicable. Accordingly, the assessee could not claim refund without satisfying the express statutory condition. Case-Laws VAT and Sales Tax Thu, 21 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150551