https://www.taxtmi.com/caselaws?id=157131 Refund proceedings under section 22 of the U.P. Sales Tax Act, 1948 are limited to determining whether excess tax was deposited and whether refund follows from the existing assessment record. The assessing authority cannot use a refund inquiry to reopen or re-adjudicate the correctness of an earlier assessment order granting exemption or concession on turnover covered by form III-B unless that assessment has first been modified or rectified under the Act. An enquiry into the exemption issue was therefore not to proceed in the pending refund matter, and the refund proceedings were to remain in abeyance until final disposal in accordance with law. en-us Mon, 23 Nov 1992 00:00:00 +0530 Mon, 30 Sep 2013 15:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157131 Refund proceedings under section 22 of the U.P. Sales Tax Act, 1948 are limited to determining whether excess tax was deposited and whether refund follows from the existing assessment record. The assessing authority cannot use a refund inquiry to reopen or re-adjudicate the correctness of an earlier assessment order granting exemption or concession on turnover covered by form III-B unless that assessment has first been modified or rectified under the Act. An enquiry into the exemption issue was therefore not to proceed in the pending refund matter, and the refund proceedings were to remain in abeyance until final disposal in accordance with law. Case-Laws VAT and Sales Tax Mon, 23 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157131