https://www.taxtmi.com/caselaws?id=160129 The Court dismissed the writ petition challenging the constitutionality of an amendment to the Andhra Pradesh General Sales Tax Act. The petitioner's request for relief for appeals with significant delays was denied, emphasizing principles of unjust enrichment and limitations on refund claims. The Court highlighted the applicability of Section 33-BB, stating that even if a tax levy is deemed invalid, a refund may not be granted if the tax was collected from the purchaser. The judgment underscored statutory constraints on the appellate authority and awarded no costs to either party. en-us Fri, 11 Feb 2000 00:00:00 +0530 Tue, 10 Dec 2013 15:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160129 The Court dismissed the writ petition challenging the constitutionality of an amendment to the Andhra Pradesh General Sales Tax Act. The petitioner's request for relief for appeals with significant delays was denied, emphasizing principles of unjust enrichment and limitations on refund claims. The Court highlighted the applicability of Section 33-BB, stating that even if a tax levy is deemed invalid, a refund may not be granted if the tax was collected from the purchaser. The judgment underscored statutory constraints on the appellate authority and awarded no costs to either party. Case-Laws VAT and Sales Tax Fri, 11 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160129