https://www.taxtmi.com/caselaws?id=161279 A disputed refund claim for alleged excess trade tax on wheat could not be finally decided in writ jurisdiction because the pleadings raised a factual controversy on whether tax had been collected from the petitioners and, if so, whether it had been deposited with the department. The Court held that if the tax was collected but not deposited, a refund could be claimed; if it had been deposited, refund had to be pursued from the department. The petitioners were therefore directed to approach the assessing authority for adjudication of the disputed facts, with liberty to seek refund if the claim was established. en-us Mon, 17 Feb 2003 00:00:00 +0530 Mon, 13 Jan 2014 16:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161279 A disputed refund claim for alleged excess trade tax on wheat could not be finally decided in writ jurisdiction because the pleadings raised a factual controversy on whether tax had been collected from the petitioners and, if so, whether it had been deposited with the department. The Court held that if the tax was collected but not deposited, a refund could be claimed; if it had been deposited, refund had to be pursued from the department. The petitioners were therefore directed to approach the assessing authority for adjudication of the disputed facts, with liberty to seek refund if the claim was established. Case-Laws VAT and Sales Tax Mon, 17 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161279