https://www.taxtmi.com/caselaws?id=180638 A remission provision intended to relieve a registered dealer from tax burden caused by riots must be construed liberally so its object is not defeated. Entitlement turns on the true incidence of tax: if the petitioner ultimately bore the tax burden on purchases, remission cannot be denied merely because the amount was deposited with the Revenue through another registered selling dealer. The proper approach is an enquiry into the actual recovery and payment mechanism, and where the petitioner has in substance suffered the tax burden, refund with interest follows. en-us Mon, 21 Jul 2014 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180638 A remission provision intended to relieve a registered dealer from tax burden caused by riots must be construed liberally so its object is not defeated. Entitlement turns on the true incidence of tax: if the petitioner ultimately bore the tax burden on purchases, remission cannot be denied merely because the amount was deposited with the Revenue through another registered selling dealer. The proper approach is an enquiry into the actual recovery and payment mechanism, and where the petitioner has in substance suffered the tax burden, refund with interest follows. Case-Laws VAT and Sales Tax Mon, 21 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180638