https://www.taxtmi.com/caselaws?id=164616 Form 32B was not a statutory requirement for refund claims relating to the accounting period 1 April 2000 to 31 March 2001, because that obligation was introduced only later and did not form part of the governing scheme for that period. A taxpayer could not be denied refund relief on that basis. The Tribunal was therefore right to delete the first appellate authority's insistence on Form 32B, while preserving the requirement to verify actual payment of tax under the Karnataka Sales Tax Act. en-us Mon, 20 Jul 2009 00:00:00 +0530 Wed, 05 Nov 2014 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164616 Form 32B was not a statutory requirement for refund claims relating to the accounting period 1 April 2000 to 31 March 2001, because that obligation was introduced only later and did not form part of the governing scheme for that period. A taxpayer could not be denied refund relief on that basis. The Tribunal was therefore right to delete the first appellate authority's insistence on Form 32B, while preserving the requirement to verify actual payment of tax under the Karnataka Sales Tax Act. Case-Laws VAT and Sales Tax Mon, 20 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164616