https://www.taxtmi.com/caselaws?id=161564 A circular under the Bihar Finance Act and Bihar Sales Tax Rules was found invalid to the extent it required refund of sales tax collected from a purchasing dealer to be pursued only through the selling dealer, because the procedure was cumbersome, delayed relief, and failed where the seller would not return the amount or its assessment was already complete. Where exemption for the relevant period was admitted and tax had been collected from the purchasing dealer and deposited with the State, the purchasing dealer retained substantive entitlement to refund or adjustment. The competent authority was required to consider refund after notice to the selling dealer and verification of collection and deposit. en-us Tue, 26 Nov 2002 00:00:00 +0530 Fri, 31 Jan 2014 17:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161564 A circular under the Bihar Finance Act and Bihar Sales Tax Rules was found invalid to the extent it required refund of sales tax collected from a purchasing dealer to be pursued only through the selling dealer, because the procedure was cumbersome, delayed relief, and failed where the seller would not return the amount or its assessment was already complete. Where exemption for the relevant period was admitted and tax had been collected from the purchasing dealer and deposited with the State, the purchasing dealer retained substantive entitlement to refund or adjustment. The competent authority was required to consider refund after notice to the selling dealer and verification of collection and deposit. Case-Laws VAT and Sales Tax Tue, 26 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161564