Supreme Court · 1998 INSC 283 · Decided 4 August 1998
Bhadrachalam Paperboards LTD. and ANR. v. The Government of Andhra Pradesh and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 283 · [1998] 3 S.C.R. 968
- Case number
- CIVIL APPEAL No. 4418/1993
- Decided
- 4 August 1998
- Bench
- S.P. BHARUCHA, K. VENKATASWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Sales Tax-Andhra Pradesh Sales Tax Act-Refund-Agreement between Assessee and Government for supply of bamboo and hardwood-In C terms of the agreement Assessee reimbursed sales tax to Department though the later was exigible to tax as a Dealer-Assessee also consuming goods for manufacturing paper from Government forest was not exigible to sales tax-Assessee 's claim for refund of taxes already collected-Held, permissible only for a period of 3 years prior to the date of filing of the Writ Petition-Presumption that the Assessee D must be deemed to have passed on the burden of tax to
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