https://www.taxtmi.com/caselaws?id=152465 Section 15 of the Central Sales Tax Act, 1956, as retrospectively amended by section 12(a) of the Central Sales Tax (Amendment) Act, 1972, required payment of Central sales tax on the inter-State sale before any refund of State sales tax on declared goods could be retained. The Gujarat HC noted that this condition applied from the inception of the provision and controlled the operation of the Bombay sales tax refund provisions in section 44 of the 1959 Act and rule 47. In the absence of Central sales tax payment, the State refund machinery could not be used to preserve the refund, and no refund was admissible. en-us Thu, 21 Dec 1978 00:00:00 +0530 Thu, 04 Jul 2013 14:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152465 Section 15 of the Central Sales Tax Act, 1956, as retrospectively amended by section 12(a) of the Central Sales Tax (Amendment) Act, 1972, required payment of Central sales tax on the inter-State sale before any refund of State sales tax on declared goods could be retained. The Gujarat HC noted that this condition applied from the inception of the provision and controlled the operation of the Bombay sales tax refund provisions in section 44 of the 1959 Act and rule 47. In the absence of Central sales tax payment, the State refund machinery could not be used to preserve the refund, and no refund was admissible. Case-Laws VAT and Sales Tax Thu, 21 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152465