https://www.taxtmi.com/caselaws?id=158162 The court dismissed the petition seeking exemption under the CST Act for a small-scale industrial unit and refund of tax paid under mistake of law. The court found that the petitioner was aware of the legal position and actively pursued the matter, thus precluding a claim for refund based on a mistake of law. Additionally, procedural defects in the writ petition further weakened the case, leading to the dismissal of the petition. The court emphasized that the petitioner was not entitled to any relief based on the circumstances presented. en-us Thu, 24 Feb 1994 00:00:00 +0530 Thu, 17 Oct 2013 16:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158162 The court dismissed the petition seeking exemption under the CST Act for a small-scale industrial unit and refund of tax paid under mistake of law. The court found that the petitioner was aware of the legal position and actively pursued the matter, thus precluding a claim for refund based on a mistake of law. Additionally, procedural defects in the writ petition further weakened the case, leading to the dismissal of the petition. The court emphasized that the petitioner was not entitled to any relief based on the circumstances presented. Case-Laws VAT and Sales Tax Thu, 24 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158162