https://www.taxtmi.com/caselaws?id=44892 A writ petition seeking refund as the sole relief is not maintainable; refund in writ jurisdiction can be granted only as a consequential relief and not as the principal or only remedy. On that basis, the refund order in the writ proceedings could not stand. The Court did not decide the defence of unjust enrichment and left the refund applications to be determined by the competent sales tax authorities. en-us Tue, 09 Sep 1997 00:00:00 +0530 Tue, 21 Apr 2015 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44892 A writ petition seeking refund as the sole relief is not maintainable; refund in writ jurisdiction can be granted only as a consequential relief and not as the principal or only remedy. On that basis, the refund order in the writ proceedings could not stand. The Court did not decide the defence of unjust enrichment and left the refund applications to be determined by the competent sales tax authorities. Case-Laws VAT and Sales Tax Tue, 09 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44892