High Court Denies VAT Refund on Tractor Export; Seller Failed to Deposit VAT; Section 74B DVAT Act Not Invoked.

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....Claim of refund of VAT paid on purchases and export of tractors - VAT was not deposited by the seller - Apart from the obvious error committed by the VATO in purporting to review a non-existent order, even the requirements of Section 74 B of the DVAT Act were not satisfied and therefore the powers thereunder could not have been invoked. - HC....