https://www.taxtmi.com/caselaws?id=161705 Notices issued under section 29-A of the U.P. Sales Tax Act, 1948 were unsustainable where an amount earlier refunded had been wrongly paid out and was available for adjustment against the assessee's admitted tax liability for a later assessment year. Following its earlier decision between the same parties and the precedent relied on there, the HC held that the refundable amount, already refunded in relation to the relevant earlier assessment years, could be set off against the petitioner's liability for assessment year 1989-90. The impugned notices were therefore quashed and adjustment of the excess refund was directed. en-us Mon, 24 Feb 2003 00:00:00 +0530 Tue, 04 Feb 2014 16:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161705 Notices issued under section 29-A of the U.P. Sales Tax Act, 1948 were unsustainable where an amount earlier refunded had been wrongly paid out and was available for adjustment against the assessee's admitted tax liability for a later assessment year. Following its earlier decision between the same parties and the precedent relied on there, the HC held that the refundable amount, already refunded in relation to the relevant earlier assessment years, could be set off against the petitioner's liability for assessment year 1989-90. The impugned notices were therefore quashed and adjustment of the excess refund was directed. Case-Laws VAT and Sales Tax Mon, 24 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161705