Monday 27 April 2015

Tax paid on violation of certain condition was to be refunded if that condition was withdrawn with r

CST & VAT: Rajasthan VAT - Where Assessing Officer passed assessment order on 22-9-2006 and imposed tax upon assessee on plea that it had violated a condition of Sales Tax Incentive Scheme and against assessment order assessee filed appeal and deposited certain amount as precondition and subsequently State Government by notification dated 11-4-2007 deleted impugned condition with retrospective effect from 23-5-1987, since in terms of notification dated 11-4-2007 no tax was payable by assessee on

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