https://www.taxtmi.com/caselaws?id=155837 Sales tax paid on closing stock under a mistaken understanding of liability was refundable where the payment was made after the tax incidence on medicines changed by notification and the refund claim was filed within the statutory period. The taxing authority could not retain tax collected without authority of law merely because payment was voluntary, and a pending reassessment did not defeat entitlement to refund or adjustment under section 14 of the Orissa Sales Tax Act. The refusal to grant refund was therefore unsustainable. en-us Tue, 20 Dec 1988 00:00:00 +0530 Mon, 09 Sep 2013 14:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155837 Sales tax paid on closing stock under a mistaken understanding of liability was refundable where the payment was made after the tax incidence on medicines changed by notification and the refund claim was filed within the statutory period. The taxing authority could not retain tax collected without authority of law merely because payment was voluntary, and a pending reassessment did not defeat entitlement to refund or adjustment under section 14 of the Orissa Sales Tax Act. The refusal to grant refund was therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 20 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155837