2013 (3) TMI 577

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....Pandey For the Respondent : B.K. Pandey.  PANKAJ MITHAL J.-Heard Sri U.K. Pandey learned counsel for the revisionist. Sri B.K. Pandey, has appeared for the assessee. All these revisions pertain to the same assessee. They are based upon similar facts and purports to raise a common question of law as to whether the Tribunal is justified in refunding the amount which was not deposite....

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....ed that the tax was not paid/deposited by the assessee himself but by his agent and therefore under section 42 (4) (d) of the Act, he is not entitle to the refund of the amount. The submission is apparently misconceived inasmuch as the tax has been deposited on behalf of the assessee and in view of the exemption granted under section 4A of the U.P. Trade Tax Act, 1948, the assessee is entitle t....

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....emption by way of refund. The payment of tax as prescribed is relevant and not by whom it is actually paid or deposited. It is therefore, immaterial as whether the tax has been paid by the assessee himself or by his agent. Therefore, if the net tax has been deposited on behalf of the industrial unit, that has been granted exemption under the U.P. Trade Tax Act or the Central Sales Tax Act, the ref....