2006 (2) TMI 26

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....hority, of a refund to the respondents. No representation for the respondents despite notice. However, having regard to the fact that the issue involved in the case is already covered in favour of the respondents by a decision of this Tribunal, I am inclined to dispose of the appeal after hearing learned SDR. 2. Learned SDR reiterates the grounds of the appeal. It is submitted that the responde....

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....er tax paid by the said party was passed on to their customer or not. The issue in the instant case is no different. Hence the view taken by the Tribunal in Kothari Products (supra) is liable to be followed in the instant case. Learned Commissioner (Appeals) has correctly done this. 3. Admittedly, a sales tax assessee is prohibited by law from collecting turnover tax from his customers. This is....