https://www.taxtmi.com/caselaws?id=247064 Section 4-D of the Tamil Nadu General Sales Tax Act makes refund for unfructified sales subject to a mandatory thirty-day claim period and compliance with prescribed form requirements. The refund is not automatic; the prescribed particulars in Form A-4 are essential to verify entitlement. Belated or incomplete claims cannot ordinarily be entertained at the appellate stage unless sufficient cause is shown for the earlier default. Timely claims supported by the required particulars may still be examined on merits, but claims filed beyond the statutory period without justification remain barred. en-us Wed, 19 Jun 2013 00:00:00 +0530 Tue, 08 Jul 2014 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247064 Section 4-D of the Tamil Nadu General Sales Tax Act makes refund for unfructified sales subject to a mandatory thirty-day claim period and compliance with prescribed form requirements. The refund is not automatic; the prescribed particulars in Form A-4 are essential to verify entitlement. Belated or incomplete claims cannot ordinarily be entertained at the appellate stage unless sufficient cause is shown for the earlier default. Timely claims supported by the required particulars may still be examined on merits, but claims filed beyond the statutory period without justification remain barred. Case-Laws VAT and Sales Tax Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247064