https://www.taxtmi.com/caselaws?id=379195 A refund rejection under the Tamil Nadu General Sales Tax Act was held challengeable by revision where the assessment had already noted entitlement to refund and the later communication merely refused payment; appeal or rectification was not the proper route. On refund entitlement under Section 4-E, the court treated the term "unit" as covering the petitioner's registered export-oriented branches, held that tax paid on qualifying purchases satisfied the substantive condition, and accepted substantial compliance with Rule 23(2C) and Form A-5. The rejection of the refund claim was therefore unsustainable, and entitlement to refund was established. en-us Wed, 10 Apr 2019 00:00:00 +0530 Tue, 30 Apr 2019 06:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379195 A refund rejection under the Tamil Nadu General Sales Tax Act was held challengeable by revision where the assessment had already noted entitlement to refund and the later communication merely refused payment; appeal or rectification was not the proper route. On refund entitlement under Section 4-E, the court treated the term "unit" as covering the petitioner's registered export-oriented branches, held that tax paid on qualifying purchases satisfied the substantive condition, and accepted substantial compliance with Rule 23(2C) and Form A-5. The rejection of the refund claim was therefore unsustainable, and entitlement to refund was established. Case-Laws VAT and Sales Tax Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379195