https://www.taxtmi.com/caselaws?id=160335 Where tax not legally leviable was collected and later refunded to customers by credit notes, the absence of a prescribed refund procedure under section 29-A of the U.P. Trade Tax Act, 1948 did not defeat the dealer's refund claim. The Court noted that the amount had been deposited with the Government, the refund to buyers was not disputed, and the dealer had not retained any undue benefit. It held that a procedural vacuum could not justify the State retaining money not lawfully due as tax, and the refund refusal was unsustainable. en-us Mon, 23 Aug 1999 00:00:00 +0530 Mon, 16 Dec 2013 14:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160335 Where tax not legally leviable was collected and later refunded to customers by credit notes, the absence of a prescribed refund procedure under section 29-A of the U.P. Trade Tax Act, 1948 did not defeat the dealer's refund claim. The Court noted that the amount had been deposited with the Government, the refund to buyers was not disputed, and the dealer had not retained any undue benefit. It held that a procedural vacuum could not justify the State retaining money not lawfully due as tax, and the refund refusal was unsustainable. Case-Laws VAT and Sales Tax Mon, 23 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160335