https://www.taxtmi.com/caselaws?id=154591 Refund of motor spirit tax was available only where the purchased spirit was stored in the selling trader's storage installation and the loss occurred while so stored, and only if the selling trader had allowed a corresponding refund for the quantity lost. Because the evaporation or leakage occurred in the purchaser's own tanks, and there was no material showing any refund granted by the seller, the statutory conditions were not met. The claim for refund was therefore not maintainable, and there was no basis for directing the Tribunal to refer the question to the High Court. en-us Mon, 17 Dec 1984 00:00:00 +0530 Fri, 23 Aug 2013 18:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154591 Refund of motor spirit tax was available only where the purchased spirit was stored in the selling trader's storage installation and the loss occurred while so stored, and only if the selling trader had allowed a corresponding refund for the quantity lost. Because the evaporation or leakage occurred in the purchaser's own tanks, and there was no material showing any refund granted by the seller, the statutory conditions were not met. The claim for refund was therefore not maintainable, and there was no basis for directing the Tribunal to refer the question to the High Court. Case-Laws VAT and Sales Tax Mon, 17 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154591