TMI BlogRefund of the excess Central Sales Tax collected by IOCL and remitted to the State of West Bengal -...Refund of the excess Central Sales Tax collected by IOCL and remitted to the State of West Bengal - production of Form “C” declarations - The circular issued by the Union of India dated 01.11.2018 is binding on the appellants/State of West Bengal as they being the agent of the Central Government for levy and collection of Central Sales Tax and non-refunding of the excess tax collected is contrary to the instruction dated 01.11.2018. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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