https://www.taxtmi.com/caselaws?id=155335 Rule 35 of the Bihar Sales Tax Rules, 1983 prescribed a three-month period for claiming refund of sales tax paid on declared goods later sold in inter-State trade, but section 15(b) of the Central Sales Tax Act, 1956 requires reimbursement of such State tax subject only to valid statutory manner and conditions. As the Bihar Finance Act, 1981 did not contain a comparable authorising provision for imposing a limitation period, the rule was treated as an unreasonable restriction. The limitation could not defeat the statutory right to refund, and the refund claim remained maintainable. en-us Tue, 01 Mar 1988 00:00:00 +0530 Tue, 03 Sep 2013 15:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155335 Rule 35 of the Bihar Sales Tax Rules, 1983 prescribed a three-month period for claiming refund of sales tax paid on declared goods later sold in inter-State trade, but section 15(b) of the Central Sales Tax Act, 1956 requires reimbursement of such State tax subject only to valid statutory manner and conditions. As the Bihar Finance Act, 1981 did not contain a comparable authorising provision for imposing a limitation period, the rule was treated as an unreasonable restriction. The limitation could not defeat the statutory right to refund, and the refund claim remained maintainable. Case-Laws VAT and Sales Tax Tue, 01 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155335