https://www.taxtmi.com/caselaws?id=155244 Refund of sales tax collected under levy orders was held to be due once earlier judicial and Tribunal decisions established that transactions before 2 February 1983 were not taxable. The court treated the mistake as discovered when those decisions were rendered, and found that the petitioners acted promptly thereafter, so the doctrine of laches did not bar relief under Article 226. The State's pending appeal did not defeat the refund claim in the absence of any stay or other disabling order. The tax amounts were directed to be refunded after verification within the stipulated time, with interest if payment was delayed. en-us Fri, 13 May 1988 00:00:00 +0530 Mon, 02 Sep 2013 15:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155244 Refund of sales tax collected under levy orders was held to be due once earlier judicial and Tribunal decisions established that transactions before 2 February 1983 were not taxable. The court treated the mistake as discovered when those decisions were rendered, and found that the petitioners acted promptly thereafter, so the doctrine of laches did not bar relief under Article 226. The State's pending appeal did not defeat the refund claim in the absence of any stay or other disabling order. The tax amounts were directed to be refunded after verification within the stipulated time, with interest if payment was delayed. Case-Laws VAT and Sales Tax Fri, 13 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155244