https://www.taxtmi.com/caselaws?id=245289 A retrospective sales tax reduction under the Kerala General Sales Tax Act did not create a refund right for tax already remitted at the higher rate, because the notification expressly preserved amounts already paid to the Government and barred refund of those sums. The notification operated from 01.01.2000 and distinguished between tax collected from buyers but not remitted, and tax already paid to the exchequer. As the assessee had already paid tax at 8% for the relevant period, the later reduction to 4% did not justify refund. The rectification order and rejection of the refund claim were therefore valid. en-us Thu, 12 Dec 2013 00:00:00 +0530 Thu, 23 Jul 2015 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245289 A retrospective sales tax reduction under the Kerala General Sales Tax Act did not create a refund right for tax already remitted at the higher rate, because the notification expressly preserved amounts already paid to the Government and barred refund of those sums. The notification operated from 01.01.2000 and distinguished between tax collected from buyers but not remitted, and tax already paid to the exchequer. As the assessee had already paid tax at 8% for the relevant period, the later reduction to 4% did not justify refund. The rectification order and rejection of the refund claim were therefore valid. Case-Laws VAT and Sales Tax Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245289