https://www.taxtmi.com/caselaws?id=754390 The HC ruled that Section 8(5)(b) of the CST Act empowers State Government to grant exemptions not only to registered dealers but also to unregistered dealers or any specified class of persons. The court held that even after the 2007 amendment, the provision remains effective for granting exemptions to categories beyond registered dealers. Regarding unjust enrichment, the court determined that assessees cannot automatically claim refunds unless they prove the tax burden was not passed to consumers, as manufacturers typically include tax components in final product costs and transfer them to consumers. en-us Thu, 16 May 2024 00:00:00 +0530 Sun, 23 Jun 2024 22:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754390 The HC ruled that Section 8(5)(b) of the CST Act empowers State Government to grant exemptions not only to registered dealers but also to unregistered dealers or any specified class of persons. The court held that even after the 2007 amendment, the provision remains effective for granting exemptions to categories beyond registered dealers. Regarding unjust enrichment, the court determined that assessees cannot automatically claim refunds unless they prove the tax burden was not passed to consumers, as manufacturers typically include tax components in final product costs and transfer them to consumers. Case-Laws VAT and Sales Tax Thu, 16 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754390