https://www.taxtmi.com/caselaws?id=156696 The charging, exemption and valuation provisions were read together, and the levy was treated in substance as a tax on despatch or consignment of goods manufactured in West Bengal outside the State; on that footing, the provisions were held to be beyond the State's legislative competence and invalid to the extent previously declared unconstitutional. Refund for tax paid from 10 October 1977 to 10 September 1990 was refused because the claims were stale, the payments were made without protest, and the doctrine of unjust enrichment was applied. Consequential relief was allowed for the later period, including refund of tax and related interest, and declaration forms could not be withheld for non-payment of the invalid levy after 11 September 1990. en-us Fri, 20 Dec 1991 00:00:00 +0530 Mon, 23 Sep 2013 16:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156696 The charging, exemption and valuation provisions were read together, and the levy was treated in substance as a tax on despatch or consignment of goods manufactured in West Bengal outside the State; on that footing, the provisions were held to be beyond the State's legislative competence and invalid to the extent previously declared unconstitutional. Refund for tax paid from 10 October 1977 to 10 September 1990 was refused because the claims were stale, the payments were made without protest, and the doctrine of unjust enrichment was applied. Consequential relief was allowed for the later period, including refund of tax and related interest, and declaration forms could not be withheld for non-payment of the invalid levy after 11 September 1990. Case-Laws VAT and Sales Tax Fri, 20 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156696