https://www.taxtmi.com/caselaws?id=162913 Amalgamation effective from the date fixed in the scheme treats the transferor and transferee as one legal entity from that date, so post-effective-date dealings between them constitute internal stock movement rather than taxable inter-company sales under the Central Sales Tax Act. Refund of wrongly collected tax is not automatic: the claimant must establish that the tax burden was not passed on to purchasers, applying the rule against unjust enrichment. Refund may also be withheld while related proceedings remain pending, subject to the State sales tax law's requirement for superior-authority approval. Taxpayers must therefore satisfy statutory refund conditions despite non-taxability of the underlying transactions. en-us Sun, 09 Jul 2006 00:00:00 +0530 Fri, 01 Sep 2017 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162913 Amalgamation effective from the date fixed in the scheme treats the transferor and transferee as one legal entity from that date, so post-effective-date dealings between them constitute internal stock movement rather than taxable inter-company sales under the Central Sales Tax Act. Refund of wrongly collected tax is not automatic: the claimant must establish that the tax burden was not passed on to purchasers, applying the rule against unjust enrichment. Refund may also be withheld while related proceedings remain pending, subject to the State sales tax law's requirement for superior-authority approval. Taxpayers must therefore satisfy statutory refund conditions despite non-taxability of the underlying transactions. Case-Laws VAT and Sales Tax Sun, 09 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162913