https://www.taxtmi.com/caselaws?id=150621 Under sales tax refund provisions, tax liability in principle is distinct from tax "payable" in law, which depends on assessment-based quantification. Where an appellate order sets aside the assessment and remands the matter for fresh disposal, and no fresh assessment order is passed after remand, the assessee's refund claim cannot be refused merely because taxable liability exists abstractly. The refund provision is triggered by the assessed amount due, not by a bare taxable event alone. On that basis, the assessee was entitled to refund of the advance tax paid. en-us Fri, 25 Feb 1972 00:00:00 +0530 Mon, 20 May 2013 15:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150621 Under sales tax refund provisions, tax liability in principle is distinct from tax "payable" in law, which depends on assessment-based quantification. Where an appellate order sets aside the assessment and remands the matter for fresh disposal, and no fresh assessment order is passed after remand, the assessee's refund claim cannot be refused merely because taxable liability exists abstractly. The refund provision is triggered by the assessed amount due, not by a bare taxable event alone. On that basis, the assessee was entitled to refund of the advance tax paid. Case-Laws VAT and Sales Tax Fri, 25 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150621