MVAT Act does not create any concept of unjust enrichment in relation to return periodicity or timing of tax payment where the dealer has acted strictly in accordance with the prescribed Rules, said the court.

A service tax demand cannot be sustained without first examining the taxpayer’s claim that the turnover arose from trading in farm products and whether such turnover was taxable.

SEBI Appellant authority has dismissed PACL refund RTI appeal as requested information was unavailable in SEBI’s possession.