https://www.taxtmi.com/caselaws?id=352186 Rehabilitation schemes under SICA bind State Governments only where the statutory consent mechanism is satisfied. VAT, sales tax and electricity-duty concessions were unenforceable against States because one State expressly withheld consent and another was not shown to have received proper notice or an opportunity to consent; Section 32 could not override Section 19. Tax exemption also differs from a refund claim: tax collected from customers and deposited with the State could not subsequently be recovered as refund, as this would cause unjust enrichment. The delayed claim further weakened entitlement, and the writ petition failed. en-us Thu, 07 Dec 2017 00:00:00 +0530 Sat, 09 Dec 2017 08:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352186 Rehabilitation schemes under SICA bind State Governments only where the statutory consent mechanism is satisfied. VAT, sales tax and electricity-duty concessions were unenforceable against States because one State expressly withheld consent and another was not shown to have received proper notice or an opportunity to consent; Section 32 could not override Section 19. Tax exemption also differs from a refund claim: tax collected from customers and deposited with the State could not subsequently be recovered as refund, as this would cause unjust enrichment. The delayed claim further weakened entitlement, and the writ petition failed. Case-Laws Companies Law Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352186