https://www.taxtmi.com/caselaws?id=162417 Where refund of tax paid on goods later found non-taxable depends on whether the tax was collected from customers, the authority must first determine that factual issue before denying refund or treating the amount as forfeited. The revisional authority accepted that no tax was leviable on pulses and mustard oil, but refused refund on forfeiture grounds. An earlier direction required fresh examination of customer collection, ledger entries, and whether payment came from the petitioner's own funds, with refund if no collection was proved and forfeiture only if collection was established. The matter was therefore remitted for reconsideration in accordance with law. en-us Tue, 02 Sep 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162417 Where refund of tax paid on goods later found non-taxable depends on whether the tax was collected from customers, the authority must first determine that factual issue before denying refund or treating the amount as forfeited. The revisional authority accepted that no tax was leviable on pulses and mustard oil, but refused refund on forfeiture grounds. An earlier direction required fresh examination of customer collection, ledger entries, and whether payment came from the petitioner's own funds, with refund if no collection was proved and forfeiture only if collection was established. The matter was therefore remitted for reconsideration in accordance with law. Case-Laws VAT and Sales Tax Tue, 02 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162417