2014 (8) TMI 819 - SCH - VAT and Sales Tax

Denial of refund claim - Whether, on the facts in the circumstances of the case, the applicant was entitled to refund of a sum of ₹ 26,40,470/- paid excess of tax due in view of the provisions of Section 29 (1) of the U.P. Trade Tax Act read with Rule 71 of U.P. Trade Tax Rules - Held that - issues raised in these appeals is squarely covered by the decision of this Court in the case of Commissioner of Sales Tax, Uttar Pradesh vs. Hind Lamps Limited, reported in (2008 (7) TMI 563 - SUPREME COURT OF INDIA) - Decided in favour of Revenue.

Summary

The Supreme Court allowed the appeals against the judgment of the High Court of judicature at Allahabad in Trade Tax Revision cases. The respondents were unrepresented. The issues raised were covered by a previous decision. The appeals were allowed, and the High Court's judgments were set aside.