https://www.taxtmi.com/caselaws?id=163582 A retrospective reduction in the tax rate on arecanut did not permit refund of tax already paid where the notification expressly barred such refund. The Kerala High Court treated the clause covering tax "already collected" and the separate clause covering tax "already paid" as distinct, and refused to read the word "collected" into the refund prohibition. Because sales tax liability arises on taxable turnover and not on collection from purchasers, the fact that the dealers had not collected tax did not change the effect of the clear notification. The refusal of refund was upheld. en-us Fri, 31 Jan 2003 00:00:00 +0530 Fri, 04 Apr 2014 18:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163582 A retrospective reduction in the tax rate on arecanut did not permit refund of tax already paid where the notification expressly barred such refund. The Kerala High Court treated the clause covering tax "already collected" and the separate clause covering tax "already paid" as distinct, and refused to read the word "collected" into the refund prohibition. Because sales tax liability arises on taxable turnover and not on collection from purchasers, the fact that the dealers had not collected tax did not change the effect of the clear notification. The refusal of refund was upheld. Case-Laws VAT and Sales Tax Fri, 31 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163582