https://www.taxtmi.com/caselaws?id=442550 Road tax collected on Cutch at the same rate as Kattha for the period before 17.01.2002 was without lawful authority because the State had already treated Cutch and Kattha as distinct commodities and said the same rate could not apply given their different market prices. That administrative view was binding on the Excise and Taxation Commissioner, and the appellate authority could not deny refund by relying on an unproduced letter of 20.01.2003. The levy and retention of tax at the Kattha rate were therefore unsustainable, and the petitioner was entitled to refund of the tax collected for the relevant period. en-us Mon, 21 Aug 2023 00:00:00 +0530 Tue, 05 Sep 2023 08:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442550 Road tax collected on Cutch at the same rate as Kattha for the period before 17.01.2002 was without lawful authority because the State had already treated Cutch and Kattha as distinct commodities and said the same rate could not apply given their different market prices. That administrative view was binding on the Excise and Taxation Commissioner, and the appellate authority could not deny refund by relying on an unproduced letter of 20.01.2003. The levy and retention of tax at the Kattha rate were therefore unsustainable, and the petitioner was entitled to refund of the tax collected for the relevant period. Case-Laws VAT and Sales Tax Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442550