The High Court addressed the power to grant exemptions u/s ...

State Govt can grant exemption to categories other than registered dealers under CST Act. Judgment supports this view. No refund without proof of unjust enrichment.

Case Laws VAT and Sales Tax

June 24, 2024

The High Court addressed the power to grant exemptions u/s 8(5)(b) of the CST Act, ruling that it extends beyond "registered dealers" to include other specified categories. This interpretation was supported by previous judgments. The Court also discussed unjust enrichment, stating that refunds are not automatic unless it's proven that tax liability wasn't passed on to consumers. The decision referenced a Supreme Court case emphasizing that the tax component is typically included in the final product cost. Ultimately, the Court upheld the original judgment, dismissing the revision petitions.

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The High Court addressed the power to grant exemptions u/s ...

State Govt can grant exemption to categories other than registered dealers under CST Act. Judgment supports this view. No refund without proof of unjust enrichment.

Case Laws VAT and Sales Tax

June 24, 2024

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