https://www.taxtmi.com/caselaws?id=159124 Section 23-B of the Rajasthan Sales Tax Act, 1954 operates only where the amount has first been deposited with the Government and is later found not payable, so the special refund mechanism cannot be used before deposit. The annual turnover discount was treated as an ex post facto adjustment through credit notes, outside the taxable sale price, and the credit-note arrangement was not contrary to the Act or the Rules. The dealer could therefore disburse the amount as part of the trade discount scheme. The refund claim lies, in the first instance, with the person who actually bore the tax incidence after deposit. en-us Tue, 03 Dec 1996 00:00:00 +0530 Sat, 16 Nov 2013 11:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159124 Section 23-B of the Rajasthan Sales Tax Act, 1954 operates only where the amount has first been deposited with the Government and is later found not payable, so the special refund mechanism cannot be used before deposit. The annual turnover discount was treated as an ex post facto adjustment through credit notes, outside the taxable sale price, and the credit-note arrangement was not contrary to the Act or the Rules. The dealer could therefore disburse the amount as part of the trade discount scheme. The refund claim lies, in the first instance, with the person who actually bore the tax incidence after deposit. Case-Laws VAT and Sales Tax Tue, 03 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159124