https://www.taxtmi.com/caselaws?id=153475 Refund of sales tax paid against an assessment that has been set aside and remanded for fresh assessment is payable under section 14 of the Orissa Sales Tax Act, 1947, because no enforceable demand survives until reassessment is completed. The liability after the appellate setting aside of the assessment is only contingent, not a present dues liability under the Act. Applying the earlier Bench principle, the contrary contention that refund arises only after complete annulment was rejected. The assessee was therefore entitled to refund, and the refusal to refund could not be sustained. en-us Fri, 25 Mar 1983 00:00:00 +0530 Tue, 23 Jul 2013 18:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153475 Refund of sales tax paid against an assessment that has been set aside and remanded for fresh assessment is payable under section 14 of the Orissa Sales Tax Act, 1947, because no enforceable demand survives until reassessment is completed. The liability after the appellate setting aside of the assessment is only contingent, not a present dues liability under the Act. Applying the earlier Bench principle, the contrary contention that refund arises only after complete annulment was rejected. The assessee was therefore entitled to refund, and the refusal to refund could not be sustained. Case-Laws VAT and Sales Tax Fri, 25 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153475