Refund of the excess tax paid - reduction of rate of tax with ...
Court Denies Taxpayer Refund for Excess Tax Paid Before Retrospective Tax Rate Reduction to 4.
March 25, 2014
Case Laws VAT and Sales Tax SC
Refund of the excess tax paid - reduction of rate of tax with retrospective effect - By amendment, though the rate of tax was reduced to 4%, the assessee cannot take advantage of the same and gain undue monetary advantage not due to him - SC
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