1977 (3) TMI 62

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....nuts. It sends coconuts to places outside the State of Andhra Pradesh. It did not collect Central Sales-tax on sales of such coconuts to places outside the State of Andhra Pradesh. Consequently, the question of central sales-tax also did not arise in so far as the assessment for the asst. yr. 1968-69 is concerned. By Central Sales Tax Amendment Act, 1972, s. 15(B) was amended providing for the ref....

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.... of Andhra Pradesh i.e., in the course of inter-state trade. There was also another refund granted by the Commercial Tax Officer dt. 9th March, 1971 to the extent of Rs. 15,759 for similar reasons. These two refunds were ordered to be cancelled by the Dy. Commissioner of Commercial taxes and the notice given to the assessee is dt. 16th June, 1975. Meanwhile however, the assessee obtained the refun....

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....unds and these amounts have to be returned to the sales-tax Department. He has also pointed out that the Dy. Commissioner of Commercial Taxes in fact revised the refund orders and the assessee had to pay back the same to the State Government, in subsequent years. None the less it is argued by Mr. Subbarao that the amounts which were refunded by the STO cannot be treated as trading receipt in view ....

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....has also been taken note of by the Lordships. It is clear from the said decision that though the assessee received the amounts it is not entitled to those amounts. There is a liability attached to the assessee to refund those amounts of the State Government in view of the amendment made to the sales-tax laws. It is true that at the time of the assessee getting the refunds the law was different. Bu....