https://www.taxtmi.com/caselaws?id=161841 The Court dismissed the petitioner's writ petition seeking a refund of tax paid on containers for exempted goods, emphasizing that the power to grant refunds lies with the assessing officer under section 30 of the Act. The Court ruled that the petitioner should have first pursued refund with the competent authority before approaching the High Court under article 226. The judgment stresses the importance of adhering to statutory procedures for tax refunds and seeking relief through designated authorities before resorting to judicial remedies. The petitioner was directed to seek any refund due by following the provisions of the Act. en-us Thu, 03 Feb 2005 00:00:00 +0530 Fri, 07 Feb 2014 17:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161841 The Court dismissed the petitioner's writ petition seeking a refund of tax paid on containers for exempted goods, emphasizing that the power to grant refunds lies with the assessing officer under section 30 of the Act. The Court ruled that the petitioner should have first pursued refund with the competent authority before approaching the High Court under article 226. The judgment stresses the importance of adhering to statutory procedures for tax refunds and seeking relief through designated authorities before resorting to judicial remedies. The petitioner was directed to seek any refund due by following the provisions of the Act. Case-Laws VAT and Sales Tax Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161841