https://www.taxtmi.com/caselaws?id=161457 Statutory sales tax liability on the sale of vegetable ghee remained on the registered dealer, and a supplier's assurance to bear the tax could not displace that primary obligation. Section 26 of the Assam General Sales Tax Act, 1993 was treated as a recovery mechanism only, not a transfer of liability to a third party or the Government, so the assessed demand remained payable. A reimbursement claim based on the letter to Statfed also failed for the period beyond its stated validity, because the assurance operated only up to 30 September 1993 or until Government decision, whichever was earlier. Relief, if any, was left to be pursued only for the covered period before the competent forum. en-us Thu, 11 Oct 2001 00:00:00 +0530 Wed, 29 Jan 2014 13:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161457 Statutory sales tax liability on the sale of vegetable ghee remained on the registered dealer, and a supplier's assurance to bear the tax could not displace that primary obligation. Section 26 of the Assam General Sales Tax Act, 1993 was treated as a recovery mechanism only, not a transfer of liability to a third party or the Government, so the assessed demand remained payable. A reimbursement claim based on the letter to Statfed also failed for the period beyond its stated validity, because the assurance operated only up to 30 September 1993 or until Government decision, whichever was earlier. Relief, if any, was left to be pursued only for the covered period before the competent forum. Case-Laws VAT and Sales Tax Thu, 11 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161457