Refund of the excess Central Sales Tax collected by IOCL and ...

Case Laws VAT and Sales Tax

November 30, 2022

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

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Refund of the excess Central Sales Tax collected by IOCL and ...

Case Laws VAT and Sales Tax

November 30, 2022

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