https://www.taxtmi.com/caselaws?id=263586 Refund of sales tax on country made liquor was held not to be barred under section 29(3) of the U.P. Trade Tax Act, 1948 because there was no finding that the dealer had admitted the tax liability in its returns or at any stage of the proceedings under the Act. The authorities had rejected the claim on the assumption that the sale price included tax, but the Tribunal found the price was fixed by the Excise Department and did not include sales tax during the relevant years. In the absence of the statutory precondition for the refund bar, the revisional court upheld rejection of the objection and dismissed the revision applications. en-us Fri, 21 Mar 2014 00:00:00 +0530 Sat, 05 Sep 2015 11:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263586 Refund of sales tax on country made liquor was held not to be barred under section 29(3) of the U.P. Trade Tax Act, 1948 because there was no finding that the dealer had admitted the tax liability in its returns or at any stage of the proceedings under the Act. The authorities had rejected the claim on the assumption that the sale price included tax, but the Tribunal found the price was fixed by the Excise Department and did not include sales tax during the relevant years. In the absence of the statutory precondition for the refund bar, the revisional court upheld rejection of the objection and dismissed the revision applications. Case-Laws VAT and Sales Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263586