https://www.taxtmi.com/caselaws?id=162412 The tribunal dismissed the petitioner's claim for refund of excess tax paid under the Bengal Finance (Sales Tax) Act, 1941, emphasizing the need to prove that the burden of tax was not passed on to buyers to be eligible for a refund. The tribunal held that the petitioner failed to establish this fact, resulting in the claim being denied. The notice issued by the Assistant Commissioner was deemed improper and set aside, with the application disposed of without costs. en-us Fri, 12 Dec 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162412 The tribunal dismissed the petitioner's claim for refund of excess tax paid under the Bengal Finance (Sales Tax) Act, 1941, emphasizing the need to prove that the burden of tax was not passed on to buyers to be eligible for a refund. The tribunal held that the petitioner failed to establish this fact, resulting in the claim being denied. The notice issued by the Assistant Commissioner was deemed improper and set aside, with the application disposed of without costs. Case-Laws VAT and Sales Tax Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162412