https://www.taxtmi.com/caselaws?id=162382 In a deemed assessment under the West Bengal Sales Tax Act, excess tax paid could not be claimed under the general refund provision in section 60. The special remedy in section 46A(4) had to be invoked where excess payment arose from an error of fact or law, and the excess deduction in works-contract turnover fell within that provision. As the refund application was not made before the proper forum under section 46A(4), the claim was not entertainable under section 60 and the refusal of refund was upheld. en-us Fri, 08 Aug 2003 00:00:00 +0530 Tue, 25 Feb 2014 17:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162382 In a deemed assessment under the West Bengal Sales Tax Act, excess tax paid could not be claimed under the general refund provision in section 60. The special remedy in section 46A(4) had to be invoked where excess payment arose from an error of fact or law, and the excess deduction in works-contract turnover fell within that provision. As the refund application was not made before the proper forum under section 46A(4), the claim was not entertainable under section 60 and the refusal of refund was upheld. Case-Laws VAT and Sales Tax Fri, 08 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162382