https://www.taxtmi.com/caselaws?id=152833 Section 29-B of the U.P. Sales Tax Act was construed as granting reimbursement to the person making the inter-State sale where declared goods had borne tax under the State Act, Central sales tax had been paid on the inter-State sale, and the claim was filed within time. The court read the amended language as not requiring the claimant to be the same person who originally paid the State tax, noting that the earlier ordinance wording had been replaced to omit that limitation. Because the provision was retrospective, it applied to the assessment year in question, and the assessee was entitled to reimbursement. en-us Thu, 16 Aug 1979 00:00:00 +0530 Thu, 11 Jul 2013 16:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152833 Section 29-B of the U.P. Sales Tax Act was construed as granting reimbursement to the person making the inter-State sale where declared goods had borne tax under the State Act, Central sales tax had been paid on the inter-State sale, and the claim was filed within time. The court read the amended language as not requiring the claimant to be the same person who originally paid the State tax, noting that the earlier ordinance wording had been replaced to omit that limitation. Because the provision was retrospective, it applied to the assessment year in question, and the assessee was entitled to reimbursement. Case-Laws VAT and Sales Tax Thu, 16 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152833