https://www.taxtmi.com/caselaws?id=164139 The assessee, a flour mill operator, was denied a refund of sales tax for the assessment year 1998-99. The authorities found that the burden of tax had been passed on to customers, evident from the inclusion of tax in sale prices and lack of reverse entries in account books. The issuance of GST forms further indicated that customers bore the tax burden. As individual customers could not be identified for refund, the petition seeking reimbursement was rejected. The factual determination of the burden being shifted to customers was deemed conclusive, and no costs were awarded in the case. en-us Tue, 09 Mar 2010 00:00:00 +0530 Fri, 18 Apr 2014 14:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164139 The assessee, a flour mill operator, was denied a refund of sales tax for the assessment year 1998-99. The authorities found that the burden of tax had been passed on to customers, evident from the inclusion of tax in sale prices and lack of reverse entries in account books. The issuance of GST forms further indicated that customers bore the tax burden. As individual customers could not be identified for refund, the petition seeking reimbursement was rejected. The factual determination of the burden being shifted to customers was deemed conclusive, and no costs were awarded in the case. Case-Laws VAT and Sales Tax Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164139