https://www.taxtmi.com/caselaws?id=160130 The court upheld the validity of section 29-A of the U.P. Trade Tax Act and ruled that refunds for excess tax deposits could only be made to customers from whom the excess tax was realized. The court allowed one revision and partially allowed others, modifying the Tribunal's order to refund only the excess amounts deposited for certain assessment years where realization exceeded deposits. The judgment clarified entitlement to refunds, the limitation period for claims, and distinctions in refund eligibility based on assessment years. en-us Tue, 02 Feb 1999 00:00:00 +0530 Tue, 10 Dec 2013 15:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160130 The court upheld the validity of section 29-A of the U.P. Trade Tax Act and ruled that refunds for excess tax deposits could only be made to customers from whom the excess tax was realized. The court allowed one revision and partially allowed others, modifying the Tribunal's order to refund only the excess amounts deposited for certain assessment years where realization exceeded deposits. The judgment clarified entitlement to refunds, the limitation period for claims, and distinctions in refund eligibility based on assessment years. Case-Laws VAT and Sales Tax Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160130