https://www.taxtmi.com/caselaws?id=153552 Refund of sales tax already deposited could not be denied merely because the dealer had recovered the tax from customers. The assessment orders had sanctioned the refund and the applications were filed within time; the objection based on pass-through collection was held legally irrelevant. The authority had no right to retain money refundable under the Act, and discretion could not be exercised on grounds without legal foundation. Continued retention would amount to deprivation of property without authority of law and would offend the constitutional requirement that tax be levied and retained only by authority of law. Immediate refund, with admissible interest and costs, was directed. en-us Mon, 04 Oct 1982 00:00:00 +0530 Wed, 24 Jul 2013 17:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153552 Refund of sales tax already deposited could not be denied merely because the dealer had recovered the tax from customers. The assessment orders had sanctioned the refund and the applications were filed within time; the objection based on pass-through collection was held legally irrelevant. The authority had no right to retain money refundable under the Act, and discretion could not be exercised on grounds without legal foundation. Continued retention would amount to deprivation of property without authority of law and would offend the constitutional requirement that tax be levied and retained only by authority of law. Immediate refund, with admissible interest and costs, was directed. Case-Laws VAT and Sales Tax Mon, 04 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153552