1989 (11) TMI 291

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d November 2, 1987 and quashed the orders of the subordinate authorities levying sales tax to the tune of Rs. 17,228 and interest amounting to Rs. 1,510. The petitioner asked for the refund of the amounts which were illegally charged but the Assessing Authority rejected the refund by a perverse order, copy of which is annexure P.3. The Assessing Authority has no jurisdiction to sit in judgment ....