https://www.taxtmi.com/caselaws?id=156750 Declared goods sold later in inter-State trade were eligible for reimbursement of local sales tax under Rule 27-A once the statutory conditions were met. The assessment records showed the purchases were treated as second purchases, exemption had been granted on the local purchase turnover, and Central sales tax had been paid on the inter-State sales; the refund applications were also filed in the prescribed form within time. Rule 27-A required disposal within three months, so continued withholding of the refund for years without further need for verification was inconsistent with the rule. Refund of the local sales tax on the specified turnover was therefore payable with interest at 12% per annum from 1 November 1986 until payment. en-us Mon, 11 Feb 1991 00:00:00 +0530 Tue, 24 Sep 2013 15:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156750 Declared goods sold later in inter-State trade were eligible for reimbursement of local sales tax under Rule 27-A once the statutory conditions were met. The assessment records showed the purchases were treated as second purchases, exemption had been granted on the local purchase turnover, and Central sales tax had been paid on the inter-State sales; the refund applications were also filed in the prescribed form within time. Rule 27-A required disposal within three months, so continued withholding of the refund for years without further need for verification was inconsistent with the rule. Refund of the local sales tax on the specified turnover was therefore payable with interest at 12% per annum from 1 November 1986 until payment. Case-Laws VAT and Sales Tax Mon, 11 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156750