https://www.taxtmi.com/caselaws?id=160130 Under section 29-A of the U.P. Trade Tax Act, 1948, refund of excess tax realised from customers is available only to the customers who bore that burden, and only if claimed within the prescribed time and manner. For assessment year 1979-80, the dealer could not obtain refund because the entire excess had been passed on to customers and no timely claim was made by them. For assessment years 1980-81 and 1981-82, refund was confined to the portion of tax actually borne by the dealer, namely the amount deposited in excess of what was realised from customers. 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 Under section 29-A of the U.P. Trade Tax Act, 1948, refund of excess tax realised from customers is available only to the customers who bore that burden, and only if claimed within the prescribed time and manner. For assessment year 1979-80, the dealer could not obtain refund because the entire excess had been passed on to customers and no timely claim was made by them. For assessment years 1980-81 and 1981-82, refund was confined to the portion of tax actually borne by the dealer, namely the amount deposited in excess of what was realised from customers. Case-Laws VAT and Sales Tax Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160130