https://www.taxtmi.com/caselaws?id=161616 Declared goods such as iron and steel could not be subjected to tax at a second stage once they had already suffered tax on an earlier sale, and a dealer could not lawfully pass on a tax burden that was not payable on that turnover. On that basis, the tax recovered from the purchaser on resale was illegal and refundable. The doctrine of unjust enrichment did not defeat the claim because the raw material was consumed in manufacturing and was not sold as such, so the retained amount remained recoverable with interest. en-us Fri, 04 Apr 2003 00:00:00 +0530 Sat, 01 Feb 2014 17:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161616 Declared goods such as iron and steel could not be subjected to tax at a second stage once they had already suffered tax on an earlier sale, and a dealer could not lawfully pass on a tax burden that was not payable on that turnover. On that basis, the tax recovered from the purchaser on resale was illegal and refundable. The doctrine of unjust enrichment did not defeat the claim because the raw material was consumed in manufacturing and was not sold as such, so the retained amount remained recoverable with interest. Case-Laws VAT and Sales Tax Fri, 04 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161616