https://www.taxtmi.com/caselaws?id=28682 Amounts paid under assessment orders and demand notices became refundable once those assessments were cancelled in appeal, because the demand lost its legal basis and could not be retained absent a stay or specific statutory protection. Section 44 of the Kerala General Sales Tax Act was held not to cover that situation. The Government order waiving collection of sales tax on inter-State sales of rubber before 1 June 1978 also supported refund of sums already realised for that period, and prior payment did not defeat the claim. The refusal of refund was held unsustainable, and refund was directed with costs. en-us Wed, 13 Apr 1983 00:00:00 +0530 Thu, 25 Jul 2013 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28682 Amounts paid under assessment orders and demand notices became refundable once those assessments were cancelled in appeal, because the demand lost its legal basis and could not be retained absent a stay or specific statutory protection. Section 44 of the Kerala General Sales Tax Act was held not to cover that situation. The Government order waiving collection of sales tax on inter-State sales of rubber before 1 June 1978 also supported refund of sums already realised for that period, and prior payment did not defeat the claim. The refusal of refund was held unsustainable, and refund was directed with costs. Case-Laws Income Tax Wed, 13 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28682