https://www.taxtmi.com/caselaws?id=423160 A claim for reimbursement under section 15(b) of the Central Sales Tax Act, 1956 was held to remain examinable on merits for the assessment year in which that provision was in force, even though it was later omitted. The court noted that reimbursement of local tax on intra-State purchase of declared goods was contemplated subject to CST payment on inter-State sale, and that section 50 of the Assam Value Added Tax Act, 2003 allowed refund on a claim where tax had been paid in excess. As no specific state-law procedure was shown, the authorities were required to decide the reimbursement application by a reasoned order on merits. en-us Wed, 25 May 2022 00:00:00 +0530 Wed, 01 Jun 2022 07:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423160 A claim for reimbursement under section 15(b) of the Central Sales Tax Act, 1956 was held to remain examinable on merits for the assessment year in which that provision was in force, even though it was later omitted. The court noted that reimbursement of local tax on intra-State purchase of declared goods was contemplated subject to CST payment on inter-State sale, and that section 50 of the Assam Value Added Tax Act, 2003 allowed refund on a claim where tax had been paid in excess. As no specific state-law procedure was shown, the authorities were required to decide the reimbursement application by a reasoned order on merits. Case-Laws VAT and Sales Tax Wed, 25 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423160