https://www.taxtmi.com/caselaws?id=345909 Where an assessment concludes that no tax is due and the turnover falls below the taxable minimum, tax already remitted cannot be retained by the department unless the statute provides a valid basis for retention or recovery. The doctrine of unjust enrichment, drawn from the central excise regime, was held inapplicable where the Tamil Nadu sales tax law contained no corresponding provision for the relevant year, and a later retrospective amendment did not alter that position. The absence of identification of the ultimate beneficiary did not justify withholding restitution where the assessee had not collected tax without authority of law. Refund was therefore recognised, subject to permissible adjustment against current tax dues if applicable. en-us Mon, 24 Jul 2017 00:00:00 +0530 Thu, 29 Mar 2018 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345909 Where an assessment concludes that no tax is due and the turnover falls below the taxable minimum, tax already remitted cannot be retained by the department unless the statute provides a valid basis for retention or recovery. The doctrine of unjust enrichment, drawn from the central excise regime, was held inapplicable where the Tamil Nadu sales tax law contained no corresponding provision for the relevant year, and a later retrospective amendment did not alter that position. The absence of identification of the ultimate beneficiary did not justify withholding restitution where the assessee had not collected tax without authority of law. Refund was therefore recognised, subject to permissible adjustment against current tax dues if applicable. Case-Laws VAT and Sales Tax Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345909