https://www.taxtmi.com/caselaws?id=156131 Tax refund or relief must be withheld where the assessee has passed on the tax burden to purchasers, because the principle against unjust enrichment prevents repayment in such cases. The Andhra Pradesh High Court approved the remand in substance but required the assessing authority to examine whether tax had been collected from purchasers before any refund or relief was granted. The court linked this safeguard to the earlier recognised doctrine and its incorporation in section 33-BB of the Andhra Pradesh General Sales Tax Act. Relief was therefore made conditional on proof that the tax burden had not been transferred. en-us Wed, 01 Feb 1989 00:00:00 +0530 Fri, 13 Sep 2013 18:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156131 Tax refund or relief must be withheld where the assessee has passed on the tax burden to purchasers, because the principle against unjust enrichment prevents repayment in such cases. The Andhra Pradesh High Court approved the remand in substance but required the assessing authority to examine whether tax had been collected from purchasers before any refund or relief was granted. The court linked this safeguard to the earlier recognised doctrine and its incorporation in section 33-BB of the Andhra Pradesh General Sales Tax Act. Relief was therefore made conditional on proof that the tax burden had not been transferred. Case-Laws VAT and Sales Tax Wed, 01 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156131