https://www.taxtmi.com/caselaws?id=156314 Section 29-A of the U.P. Sales Tax Act, 1948 provided a specific mechanism for refund of sales tax realised in excess of the amount legally leviable: the excess had to be deposited in the Government treasury and any refund claim had to be made through the statutory procedure. A writ of mandamus could not be used to direct the collecting dealer to refund the amount directly to the claimant, because that would bypass and defeat the legislative refund scheme. The claim therefore had to be pursued, if at all, under the prescribed statutory mechanism. en-us Fri, 12 Jan 1990 00:00:00 +0530 Tue, 17 Sep 2013 18:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156314 Section 29-A of the U.P. Sales Tax Act, 1948 provided a specific mechanism for refund of sales tax realised in excess of the amount legally leviable: the excess had to be deposited in the Government treasury and any refund claim had to be made through the statutory procedure. A writ of mandamus could not be used to direct the collecting dealer to refund the amount directly to the claimant, because that would bypass and defeat the legislative refund scheme. The claim therefore had to be pursued, if at all, under the prescribed statutory mechanism. Case-Laws VAT and Sales Tax Fri, 12 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156314