1982 (10) TMI 200 - HC - VAT and Sales Tax

Summary

The petitioner collected sales tax from customers, but it was their property. Respondent cannot retain it. Petitioner entitled to refund as per assessment orders. Respondent's plea rejected, discretion must be based on law. Sales tax is on dealer, not relevant who pays. Respondent must refund under the Act. Petitioner entitled to refund of Rs. 80,324 with possible interest. Rule made absolute, petitioner awarded costs.