https://www.taxtmi.com/caselaws?id=175590 Turnover tax collected after the exemption notification took effect was refundable because the exclusion of branch transfer and consignment turnover from that exemption had been held unconstitutional. The court treated post-29-10-1992 recovery as illegal, while keeping pre-notification tax outside the refund because it had been lawfully levied. Refund was confined to the period of unlawful collection and was allowed only after the assessee established that the tax burden had not been passed on to customers; the record did not displace that assertion. The writ appeal succeeded to that extent, and the refund claim was granted for turnover tax collected after the exemption came into force. en-us Thu, 16 Sep 1999 00:00:00 +0530 Fri, 27 Nov 2015 16:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175590 Turnover tax collected after the exemption notification took effect was refundable because the exclusion of branch transfer and consignment turnover from that exemption had been held unconstitutional. The court treated post-29-10-1992 recovery as illegal, while keeping pre-notification tax outside the refund because it had been lawfully levied. Refund was confined to the period of unlawful collection and was allowed only after the assessee established that the tax burden had not been passed on to customers; the record did not displace that assertion. The writ appeal succeeded to that extent, and the refund claim was granted for turnover tax collected after the exemption came into force. Case-Laws VAT and Sales Tax Thu, 16 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175590