Supreme Court · 1986 INSC 69 · Decided 10 April 1986
Commissioner of Sales Tax, U.P. v. Auriaya Chamber of Commerce, Allahabad
- Court
- Supreme Court of India
- Citation
- 1986 INSC 69 · [1986] 2 S.C.R. 430
- Case number
- CIVIL APPEAL No. 874/1974
- Decided
- 10 April 1986
- Bench
- SABYASACHI MUKHERJI, K.N. SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265; Contract Act Section 72; Limitation Act Section 96, 5
Headnote
Uttar Pradesh Sales Tax Act, 1948, s. 2(h), 7-F and 29 - Sales Tax - Refund of - Tax paid under provision of law subsequently held unconstitutional - Liability of State to refund tax - Limitation period for claiming such refund. Indian Contract Act 1872, s. 72 - Money paid mistake of law - to s. 29 of the U.P. Sales Tax Act 1948 provides thst no claim to the refund of any tax or other D amount paid under the Act shsll be allowed unless it was made within 24 months from the date on which the order for assessment was passed or within 12 months of the final order passed in appeal,
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