https://www.taxtmi.com/caselaws?id=430850 A purchasing dealer who bore the burden of excess Central Sales Tax could directly seek refund from the State and challenge rejection of Form C declarations, because the dealer was a person aggrieved once the declarations were accepted for verification. The time for filing Form C under Section 8 of the CST Act and Rule 12(7) was directory, so belated filing could be allowed on sufficient cause; absence of a revised return or amended invoice did not justify rejection. Once Form C was accepted, the dealer was entitled to concessional tax and refund, and the State could not retain tax collected without authority of law or defeat the claim through unjust enrichment or adjustment. en-us Wed, 23 Nov 2022 00:00:00 +0530 Tue, 05 Sep 2023 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430850 A purchasing dealer who bore the burden of excess Central Sales Tax could directly seek refund from the State and challenge rejection of Form C declarations, because the dealer was a person aggrieved once the declarations were accepted for verification. The time for filing Form C under Section 8 of the CST Act and Rule 12(7) was directory, so belated filing could be allowed on sufficient cause; absence of a revised return or amended invoice did not justify rejection. Once Form C was accepted, the dealer was entitled to concessional tax and refund, and the State could not retain tax collected without authority of law or defeat the claim through unjust enrichment or adjustment. Case-Laws VAT and Sales Tax Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430850