https://www.taxtmi.com/caselaws?id=353359 The Gujarat HC held that the product fell under Entry 182(4) of Schedule II, Part A of the Gujarat Sales Tax Act, 1969, not the residuary Entry 195. As the assessee had collected tax from customers at the lower rate and later deposited the additional amount from its own funds during the classification dispute to avoid interest and penalty, the burden was not passed on to buyers. The court therefore rejected the unjust enrichment objection and allowed refund of the excess tax with applicable interest, directing consequential refund orders within the stipulated time. en-us Fri, 22 Dec 2017 00:00:00 +0530 Tue, 02 Jan 2018 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353359 The Gujarat HC held that the product fell under Entry 182(4) of Schedule II, Part A of the Gujarat Sales Tax Act, 1969, not the residuary Entry 195. As the assessee had collected tax from customers at the lower rate and later deposited the additional amount from its own funds during the classification dispute to avoid interest and penalty, the burden was not passed on to buyers. The court therefore rejected the unjust enrichment objection and allowed refund of the excess tax with applicable interest, directing consequential refund orders within the stipulated time. Case-Laws VAT and Sales Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353359