https://www.taxtmi.com/caselaws?id=150727 Sales tax liability arises under the charging provisions when the taxable sale or purchase occurs, while assessment only quantifies that liability. The statutory refund mechanism applies only to excess tax or tax wrongly paid. Where an appeal challenges only specified turnover items, the appellate order and any remand operate only on that disputed subject-matter; the doctrine of merger does not extend to undisputed portions of the assessment. Accordingly, tax paid on admitted or unappealed turnover, which had already attained finality, cannot be refunded merely because reassessment on the disputed items was held time-barred. en-us Fri, 29 Sep 1972 00:00:00 +0530 Tue, 21 May 2013 18:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150727 Sales tax liability arises under the charging provisions when the taxable sale or purchase occurs, while assessment only quantifies that liability. The statutory refund mechanism applies only to excess tax or tax wrongly paid. Where an appeal challenges only specified turnover items, the appellate order and any remand operate only on that disputed subject-matter; the doctrine of merger does not extend to undisputed portions of the assessment. Accordingly, tax paid on admitted or unappealed turnover, which had already attained finality, cannot be refunded merely because reassessment on the disputed items was held time-barred. Case-Laws VAT and Sales Tax Fri, 29 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150727