https://www.taxtmi.com/caselaws?id=158398 A remission circular relieving a specified class of dealers from sales tax, interest and penalty for a defined period was construed purposively to cover refund of tax already paid from the dealer's own funds, even though the circular did not expressly mention refund. The Court reasoned that a literal reading would defeat the object of the remission and create an irrational distinction between dealers who had paid tax and those who had not. Because the authorities found that the dealer had not passed on the burden to customers and had deposited the tax from its own resources, the benefit of the circular extended to refund, and the contrary view was unsustainable. en-us Wed, 25 May 2005 00:00:00 +0530 Fri, 25 Oct 2013 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158398 A remission circular relieving a specified class of dealers from sales tax, interest and penalty for a defined period was construed purposively to cover refund of tax already paid from the dealer's own funds, even though the circular did not expressly mention refund. The Court reasoned that a literal reading would defeat the object of the remission and create an irrational distinction between dealers who had paid tax and those who had not. Because the authorities found that the dealer had not passed on the burden to customers and had deposited the tax from its own resources, the benefit of the circular extended to refund, and the contrary view was unsustainable. Case-Laws VAT and Sales Tax Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158398