https://www.taxtmi.com/caselaws?id=152867 The court held that, although the statutory scheme normally required payment of State tax and Central sales tax followed by a refund claim for the State tax component, the revenue's long-standing practice of collecting only the State tax and the difference between State tax and Central sales tax justified a different treatment. Because this practice had continued for the relevant assessment year and the demand period had long expired after revocation of the exemption notification, insisting on fresh payment and immediate refund was considered unreasonable. The amount already collected was therefore directed to be adjusted against the Central sales tax demand, and the dealer was not required to pay again and seek refund. en-us Wed, 20 Dec 1978 00:00:00 +0530 Fri, 12 Jul 2013 11:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152867 The court held that, although the statutory scheme normally required payment of State tax and Central sales tax followed by a refund claim for the State tax component, the revenue's long-standing practice of collecting only the State tax and the difference between State tax and Central sales tax justified a different treatment. Because this practice had continued for the relevant assessment year and the demand period had long expired after revocation of the exemption notification, insisting on fresh payment and immediate refund was considered unreasonable. The amount already collected was therefore directed to be adjusted against the Central sales tax demand, and the dealer was not required to pay again and seek refund. Case-Laws VAT and Sales Tax Wed, 20 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152867