https://www.taxtmi.com/caselaws?id=233474 The petitioners, being similarly situated purchasers of natural gas under the same consortium arrangement earlier examined, were entitled to the benefit of the prior common judgment holding the transactions to be inter-State sales. That ruling had already found that the State of U.P. lacked jurisdiction to levy VAT and that tax collected under the invalid levy had to be refunded. Rejection of refund solely because no separate assessment order had been passed was therefore not justified. The refund rejection orders were quashed and refund of the tax realised was directed. en-us Fri, 26 Apr 2013 00:00:00 +0530 Wed, 16 Jul 2014 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233474 The petitioners, being similarly situated purchasers of natural gas under the same consortium arrangement earlier examined, were entitled to the benefit of the prior common judgment holding the transactions to be inter-State sales. That ruling had already found that the State of U.P. lacked jurisdiction to levy VAT and that tax collected under the invalid levy had to be refunded. Rejection of refund solely because no separate assessment order had been passed was therefore not justified. The refund rejection orders were quashed and refund of the tax realised was directed. Case-Laws VAT and Sales Tax Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233474