https://www.taxtmi.com/caselaws?id=162049 Amounts deposited during the pendency of an appeal under an interim court order, when not referable to any admitted tax liability, are treated as excess payment rather than tax due under section 29(1) of the U.P. Trade Tax Act, 1948. The provision requires refund of tax, fee or other sums paid in excess of the amount legally due, and amounts paid before final assessment cannot be retained as dues payable under the Act. On that basis, refund was held to be available for the sums paid under interim directions. en-us Fri, 13 Jan 2006 00:00:00 +0530 Fri, 14 Feb 2014 18:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162049 Amounts deposited during the pendency of an appeal under an interim court order, when not referable to any admitted tax liability, are treated as excess payment rather than tax due under section 29(1) of the U.P. Trade Tax Act, 1948. The provision requires refund of tax, fee or other sums paid in excess of the amount legally due, and amounts paid before final assessment cannot be retained as dues payable under the Act. On that basis, refund was held to be available for the sums paid under interim directions. Case-Laws VAT and Sales Tax Fri, 13 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162049