https://www.taxtmi.com/caselaws?id=163409 A tax levy on processing and supply of photographs, having already been declared invalid, could not sustain the related assessment orders, which were quashed. Consequential refund would ordinarily follow once invalid assessments are set aside, but only on satisfactory proof that the tax was actually paid into the State coffers. The claim was treated as made within a reasonable time after the invalidity declaration and was not barred by laches. The plea of unjust enrichment was rejected because similarly placed dealers had been granted refund and the State showed no basis for differential treatment, though refund still depended on proof of payment. en-us Thu, 10 Nov 2005 00:00:00 +0530 Wed, 02 Apr 2014 12:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163409 A tax levy on processing and supply of photographs, having already been declared invalid, could not sustain the related assessment orders, which were quashed. Consequential refund would ordinarily follow once invalid assessments are set aside, but only on satisfactory proof that the tax was actually paid into the State coffers. The claim was treated as made within a reasonable time after the invalidity declaration and was not barred by laches. The plea of unjust enrichment was rejected because similarly placed dealers had been granted refund and the State showed no basis for differential treatment, though refund still depended on proof of payment. Case-Laws VAT and Sales Tax Thu, 10 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163409