https://www.taxtmi.com/caselaws?id=161867 A refund claim under the Bombay Sales Tax Act was construed as requiring initial filing through the Sales Tax Officer, who would forward it to the Commissioner for inquiry and decision, because the Act and prescribed form had to be harmonised to make the refund remedy workable. The limitation period for the refund application was held to run from communication or knowledge of the forfeiture order, not merely from the date of the order itself, where a literal reading would make the remedy ineffective. On that construction, the Assistant Commissioner lacked jurisdiction to reject the application on merits and should have forwarded it in the prescribed manner. en-us Fri, 19 Aug 2005 00:00:00 +0530 Mon, 10 Feb 2014 12:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161867 A refund claim under the Bombay Sales Tax Act was construed as requiring initial filing through the Sales Tax Officer, who would forward it to the Commissioner for inquiry and decision, because the Act and prescribed form had to be harmonised to make the refund remedy workable. The limitation period for the refund application was held to run from communication or knowledge of the forfeiture order, not merely from the date of the order itself, where a literal reading would make the remedy ineffective. On that construction, the Assistant Commissioner lacked jurisdiction to reject the application on merits and should have forwarded it in the prescribed manner. Case-Laws VAT and Sales Tax Fri, 19 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161867