https://www.taxtmi.com/caselaws?id=150580 Rule 48(2) of the Punjab General Sales Tax Rules, 1949, as applicable to Haryana, was examined against section 12 of the Punjab General Sales Tax Act, 1948, and section 15 of the Central Sales Tax Act, 1956, on the question of who could claim refund of tax on declared goods sold in inter-State trade or commerce. The amended section 15(b), substituted retrospectively by Central Act 61 of 1972 with effect from 1 October 1958, shifted the refund obligation to the person making the inter-State sale, rather than the person who had originally paid local tax. Since the petitioners had not effected the inter-State sale, they were not entitled to the refund, and the impugned notices were valid. en-us Thu, 29 Nov 1973 00:00:00 +0530 Sat, 18 May 2013 18:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150580 Rule 48(2) of the Punjab General Sales Tax Rules, 1949, as applicable to Haryana, was examined against section 12 of the Punjab General Sales Tax Act, 1948, and section 15 of the Central Sales Tax Act, 1956, on the question of who could claim refund of tax on declared goods sold in inter-State trade or commerce. The amended section 15(b), substituted retrospectively by Central Act 61 of 1972 with effect from 1 October 1958, shifted the refund obligation to the person making the inter-State sale, rather than the person who had originally paid local tax. Since the petitioners had not effected the inter-State sale, they were not entitled to the refund, and the impugned notices were valid. Case-Laws VAT and Sales Tax Thu, 29 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150580