https://www.taxtmi.com/caselaws?id=167687 Refund under section 42(4)(d) of the U.P. Value Added Tax Act, 2008 cannot be denied merely because the net tax was deposited by the assessee's agent rather than personally by the dealer. The operative requirement is that the tax be paid on behalf of the exempted industrial unit and along with the return in the prescribed manner. Where the unit had valid exemption under section 4A of the U.P. Trade Tax Act, 1948 and the deposit was made for its benefit, the statutory condition for refund is satisfied. Personal payment by the dealer is not required, so the revenue may not withhold refund on that ground alone. en-us Mon, 04 Mar 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167687 Refund under section 42(4)(d) of the U.P. Value Added Tax Act, 2008 cannot be denied merely because the net tax was deposited by the assessee's agent rather than personally by the dealer. The operative requirement is that the tax be paid on behalf of the exempted industrial unit and along with the return in the prescribed manner. Where the unit had valid exemption under section 4A of the U.P. Trade Tax Act, 1948 and the deposit was made for its benefit, the statutory condition for refund is satisfied. Personal payment by the dealer is not required, so the revenue may not withhold refund on that ground alone. Case-Laws VAT and Sales Tax Mon, 04 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167687