https://www.taxtmi.com/caselaws?id=159808 A dealer cannot seek refund of sales tax or central sales tax merely because another assessee obtained writ relief on a similar Government Order benefit. Where the assessment years had already been completed and had attained finality, the assessee was required first to have its own assessment set aside in accordance with law. The continued existence of the assessment order barred refund, and the finality of proceedings could not be displaced by another party's success in separate litigation. On that basis, the refund claim was held not maintainable and the writ petitions were rejected. en-us Mon, 22 Mar 1999 00:00:00 +0530 Mon, 02 Dec 2013 15:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159808 A dealer cannot seek refund of sales tax or central sales tax merely because another assessee obtained writ relief on a similar Government Order benefit. Where the assessment years had already been completed and had attained finality, the assessee was required first to have its own assessment set aside in accordance with law. The continued existence of the assessment order barred refund, and the finality of proceedings could not be displaced by another party's success in separate litigation. On that basis, the refund claim was held not maintainable and the writ petitions were rejected. Case-Laws VAT and Sales Tax Mon, 22 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159808