03 February 2012
we purchased Goods in feb-2008 from Local & paid Vat @ 12.5 to the party but the party not paid Tax amount to Government.
we claimed refund due to Vat Act under section51 of the Maharashtra Value Added Tax FORM No.501 but still we have not received the refund due to non payment by Party.
what is the solution to take the refund of Sales Tax..?
03 February 2012
• As held in the recent case of M/s. Centum Industries Private Limited V. State of Karnataka 2011(71) Karnataka Law Journal 341 (Tri) (DB) and also as held in the case of M/s. Texport Overseas Pvt. Ltd V. State, in STA No.1831 of 2008, dated 22.09.2010, once the tax has been paid, the party should not be asked to pay the tax again by denying the input tax.
Please refer to the above judgements. They should for sure help.