https://www.taxtmi.com/caselaws?id=161727 Refund under the sales tax statute was confined to tax arising from an assessment, reassessment, modification or annulment order, and it did not support a collateral refund claim once the assessment had become final and conclusive. The statutory revisional power lay with the Commissioner and was not available to the assessee as of right. A later tribunal view in another matter did not reopen assessments already final in the petitioners' own case. The court also applied laches, acquiescence and the discretionary nature of certiorari, holding that failure to pursue the statutory appeal barred indirect challenge through refund or writ proceedings. en-us Tue, 22 Oct 2002 00:00:00 +0530 Tue, 04 Feb 2014 18:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161727 Refund under the sales tax statute was confined to tax arising from an assessment, reassessment, modification or annulment order, and it did not support a collateral refund claim once the assessment had become final and conclusive. The statutory revisional power lay with the Commissioner and was not available to the assessee as of right. A later tribunal view in another matter did not reopen assessments already final in the petitioners' own case. The court also applied laches, acquiescence and the discretionary nature of certiorari, holding that failure to pursue the statutory appeal barred indirect challenge through refund or writ proceedings. Case-Laws VAT and Sales Tax Tue, 22 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161727