Refund under CST Act shall be granted to Person on whom lay Ultimate Tax Burden: Gujarat High Court [Read Order]

Sales Tax Refund - Refund - CST Act - Person - Tax Burde - Gujarat HC - taxscan

A two-judge bench of the Gujarat High Court has held that only the persons on whom lay the ultimate burden to pay the tax would be entitled to get a refund of the same. The petitioner filed a writ application seeking refund from State under the Central Sales Tax Act 1956. The refund sought was…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader