https://www.taxtmi.com/caselaws?id=164473 A registered dealer making zero-rated sales was entitled under section 18(2) to refund of input tax actually borne on goods exported as such or used in manufacture of exported goods, and the revenue could not unilaterally reduce that refund to the legally payable rate or insist that only the seller could claim it. The statutory scheme placed the refund entitlement on the purchasing dealer who had borne the tax burden, and the contrary restriction was unsustainable. The separate dispute on assessability of paper board used as insole in exported shoes was not decided in writ jurisdiction; the assessee was relegated to the statutory revisional remedy. en-us Mon, 19 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164473 A registered dealer making zero-rated sales was entitled under section 18(2) to refund of input tax actually borne on goods exported as such or used in manufacture of exported goods, and the revenue could not unilaterally reduce that refund to the legally payable rate or insist that only the seller could claim it. The statutory scheme placed the refund entitlement on the purchasing dealer who had borne the tax burden, and the contrary restriction was unsustainable. The separate dispute on assessability of paper board used as insole in exported shoes was not decided in writ jurisdiction; the assessee was relegated to the statutory revisional remedy. Case-Laws VAT and Sales Tax Mon, 19 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164473