https://www.taxtmi.com/caselaws?id=325702 The Court allowed the revision petitions, granting the Assessee refund/adjustment of wrongly paid Central Sales Tax (CST) on branch transfers, with interest. The Revenue was directed to adjust the tax paid under mistake against the Assessee's CST liability, emphasizing the lack of justification for tax imposition. The Court criticized the authorities for failing to fulfill their quasi-judicial functions properly, highlighting the importance of evidence and legal foundation for tax levies. en-us Thu, 28 Jan 2016 00:00:00 +0530 Sat, 19 Mar 2016 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325702 The Court allowed the revision petitions, granting the Assessee refund/adjustment of wrongly paid Central Sales Tax (CST) on branch transfers, with interest. The Revenue was directed to adjust the tax paid under mistake against the Assessee's CST liability, emphasizing the lack of justification for tax imposition. The Court criticized the authorities for failing to fulfill their quasi-judicial functions properly, highlighting the importance of evidence and legal foundation for tax levies. Case-Laws VAT and Sales Tax Thu, 28 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325702