https://www.taxtmi.com/caselaws?id=280265 The Court granted the petitioner's refund claim for purchase tax deposited under protest, rejecting the application of unjust enrichment as the goods sold were transformed into new products, not sold as they were. Drawing on precedent, the Court emphasized that if the tax burden was not passed on to consumers, a refund could be granted. The respondents were directed to refund the amount within three months, with the plea for Supreme Court intervention dismissed based on the Bhadrachalam Paperboards case. en-us Thu, 10 Dec 1998 00:00:00 +0530 Sat, 27 Apr 2019 09:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280265 The Court granted the petitioner's refund claim for purchase tax deposited under protest, rejecting the application of unjust enrichment as the goods sold were transformed into new products, not sold as they were. Drawing on precedent, the Court emphasized that if the tax burden was not passed on to consumers, a refund could be granted. The respondents were directed to refund the amount within three months, with the plea for Supreme Court intervention dismissed based on the Bhadrachalam Paperboards case. Case-Laws VAT and Sales Tax Thu, 10 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280265