https://www.taxtmi.com/caselaws?id=154787 Refund claims and tax recovery are distinct proceedings, and Section 29 of the U.P. Sales Tax Act does not by itself require recovery to be stayed until a refund application is decided. However, where the demand notice is shown on the record to be inaccurate and departmental correspondence indicates that the liability for some assessment years differs from the stated amount, recovery on that basis cannot continue. The demand must be re-examined and the amount payable redetermined before further recovery action is taken. en-us Tue, 02 Apr 1985 00:00:00 +0530 Tue, 27 Aug 2013 14:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154787 Refund claims and tax recovery are distinct proceedings, and Section 29 of the U.P. Sales Tax Act does not by itself require recovery to be stayed until a refund application is decided. However, where the demand notice is shown on the record to be inaccurate and departmental correspondence indicates that the liability for some assessment years differs from the stated amount, recovery on that basis cannot continue. The demand must be re-examined and the amount payable redetermined before further recovery action is taken. Case-Laws VAT and Sales Tax Tue, 02 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154787