https://www.taxtmi.com/caselaws?id=155942 Where the Sales Tax Tribunal had already quashed the levy of sales tax and interest as illegal, the Assessing Authority could not refuse refund by re-examining admissibility or treating the Tribunal's decision as open to challenge. The statutory refund mechanism under section 43 of the Haryana General Sales Tax Act, 1973, read with rule 35(b), required repayment of the tax and interest wrongly collected, together with statutory interest on the refund. The refusal of refund was therefore set aside, and the assessee's entitlement to refund with interest was affirmed. en-us Fri, 17 Nov 1989 00:00:00 +0530 Wed, 11 Sep 2013 12:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155942 Where the Sales Tax Tribunal had already quashed the levy of sales tax and interest as illegal, the Assessing Authority could not refuse refund by re-examining admissibility or treating the Tribunal's decision as open to challenge. The statutory refund mechanism under section 43 of the Haryana General Sales Tax Act, 1973, read with rule 35(b), required repayment of the tax and interest wrongly collected, together with statutory interest on the refund. The refusal of refund was therefore set aside, and the assessee's entitlement to refund with interest was affirmed. Case-Laws VAT and Sales Tax Fri, 17 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155942