https://www.taxtmi.com/caselaws?id=166396 Refund of tax collected in excess could not be denied under section 29A of the U.P. Trade Tax Act, 1948 where no tax was separately realised or shown in the bills. Section 8A of the Central Sales Tax Act, 1956 allows deduction from aggregate sale price through the statutory formula to prevent tax on tax, and the proviso did not apply because there was no evidence of separate tax collection from customers. Section 29A applies only when an amount is realised as tax in violation of the statutory scheme and is shown separately in bills or cash memos; that precondition being absent, the excess deposit remained refundable. en-us Thu, 07 Jul 2011 00:00:00 +0530 Tue, 23 Sep 2014 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166396 Refund of tax collected in excess could not be denied under section 29A of the U.P. Trade Tax Act, 1948 where no tax was separately realised or shown in the bills. Section 8A of the Central Sales Tax Act, 1956 allows deduction from aggregate sale price through the statutory formula to prevent tax on tax, and the proviso did not apply because there was no evidence of separate tax collection from customers. Section 29A applies only when an amount is realised as tax in violation of the statutory scheme and is shown separately in bills or cash memos; that precondition being absent, the excess deposit remained refundable. Case-Laws VAT and Sales Tax Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166396