https://www.taxtmi.com/caselaws?id=152134 Retrospective amendments to the State sales tax law and section 15(b) of the Central Sales Tax Act made the State levy on declared goods payable and limited reimbursement to cases where the statutory conditions were satisfied. The proviso to section 5(4) required payment of tax under the State Act and proof of a subsequent inter-State sale with Central sales tax payment before reimbursement could be claimed. On that basis, an assessee could not defeat rectification of an erroneous completed assessment by arguing that no Central sales tax liability arose, because the separate issue of Central sales tax liability did not bar the State authority from correcting the assessment and bringing the purchase turnover to tax. en-us Tue, 04 Jul 1978 00:00:00 +0530 Tue, 25 Jun 2013 14:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152134 Retrospective amendments to the State sales tax law and section 15(b) of the Central Sales Tax Act made the State levy on declared goods payable and limited reimbursement to cases where the statutory conditions were satisfied. The proviso to section 5(4) required payment of tax under the State Act and proof of a subsequent inter-State sale with Central sales tax payment before reimbursement could be claimed. On that basis, an assessee could not defeat rectification of an erroneous completed assessment by arguing that no Central sales tax liability arose, because the separate issue of Central sales tax liability did not bar the State authority from correcting the assessment and bringing the purchase turnover to tax. Case-Laws VAT and Sales Tax Tue, 04 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152134