https://www.taxtmi.com/caselaws?id=168026 A retrospective exemption notification that expressly states tax already paid shall not be refunded bars a refund claim, even where the dealer did not separately collect the levy from customers. The Kerala HC treated purchase tax under the relevant provision as payable at the purchase point and distinguished authorities dealing with sales tax. It held that the refund prohibition in the notification governed the claim, reflecting a concession intended to protect revenue and prevent outflow from the exchequer. The challenges based on Articles 265 and 14 were rejected in light of the statutory setting and precedent, and the assessee was not entitled to refund. en-us Fri, 09 Dec 2011 00:00:00 +0530 Sat, 10 Jan 2015 19:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168026 A retrospective exemption notification that expressly states tax already paid shall not be refunded bars a refund claim, even where the dealer did not separately collect the levy from customers. The Kerala HC treated purchase tax under the relevant provision as payable at the purchase point and distinguished authorities dealing with sales tax. It held that the refund prohibition in the notification governed the claim, reflecting a concession intended to protect revenue and prevent outflow from the exchequer. The challenges based on Articles 265 and 14 were rejected in light of the statutory setting and precedent, and the assessee was not entitled to refund. Case-Laws VAT and Sales Tax Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168026