https://www.taxtmi.com/caselaws?id=167966 A waiver notification cannot validly deny relief or refund by conditioning it on non-collection of tax where the underlying turnover was not taxable. The controlling principle is that, if the transaction itself falls outside sales tax liability, the State cannot retain remitted tax or refuse refund merely because tax had been collected and paid. On that basis, the condition in the notification was treated as unsustainable for the relevant assessment period, and refund of the remittance was recoverable. The discussion also applies the prior principle governing supply of food and drinks in hotels to reinforce that non-taxable turnover cannot be burdened indirectly through a refund restriction. en-us Thu, 08 Sep 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167966 A waiver notification cannot validly deny relief or refund by conditioning it on non-collection of tax where the underlying turnover was not taxable. The controlling principle is that, if the transaction itself falls outside sales tax liability, the State cannot retain remitted tax or refuse refund merely because tax had been collected and paid. On that basis, the condition in the notification was treated as unsustainable for the relevant assessment period, and refund of the remittance was recoverable. The discussion also applies the prior principle governing supply of food and drinks in hotels to reinforce that non-taxable turnover cannot be burdened indirectly through a refund restriction. Case-Laws VAT and Sales Tax Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167966