https://www.taxtmi.com/caselaws?id=397084 Excess Central Sales Tax paid on reverse calculation from an inclusive price could not be forfeited where the assessee had contracted at a fixed price, had not separately recovered the tax from the buyer, and had deposited tax above the amount legally payable under Section 8A of the Central Sales Tax Act. The Gujarat VAT machinery provisions could not be used to create a forfeiture power under the CST regime in the absence of an express statutory basis. As no passing on of the burden was shown and unjust enrichment did not assist the Revenue on these facts, the assessee was entitled to refund of the excess amount. en-us Fri, 24 Jul 2020 00:00:00 +0530 Sat, 27 Feb 2021 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397084 Excess Central Sales Tax paid on reverse calculation from an inclusive price could not be forfeited where the assessee had contracted at a fixed price, had not separately recovered the tax from the buyer, and had deposited tax above the amount legally payable under Section 8A of the Central Sales Tax Act. The Gujarat VAT machinery provisions could not be used to create a forfeiture power under the CST regime in the absence of an express statutory basis. As no passing on of the burden was shown and unjust enrichment did not assist the Revenue on these facts, the assessee was entitled to refund of the excess amount. Case-Laws VAT and Sales Tax Fri, 24 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397084