https://www.taxtmi.com/caselaws?id=268872 Purchase tax on paddy included in the levy price was held payable by the dealer, as the binding Supreme Court principle required such tax to be deposited in the Government exchequer and barred retention by the dealer under the doctrine against unjust enrichment. Export sales, however, were held not to be includible when computing notional sales tax liability under rule 28A(2)(n) read with rule 28A(4)(a), because that scheme contained no deeming fiction comparable to rule 28B(3)(m). The writ petition therefore succeeded only on the export-sales issue, and the matter was remitted for fresh decision after hearing the dealer. en-us Wed, 27 Aug 2014 00:00:00 +0530 Wed, 02 Dec 2015 23:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268872 Purchase tax on paddy included in the levy price was held payable by the dealer, as the binding Supreme Court principle required such tax to be deposited in the Government exchequer and barred retention by the dealer under the doctrine against unjust enrichment. Export sales, however, were held not to be includible when computing notional sales tax liability under rule 28A(2)(n) read with rule 28A(4)(a), because that scheme contained no deeming fiction comparable to rule 28B(3)(m). The writ petition therefore succeeded only on the export-sales issue, and the matter was remitted for fresh decision after hearing the dealer. Case-Laws VAT and Sales Tax Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268872