Supreme Court · 2008 INSC 1321 · Decided 19 November 2008
Corporation Bank v. M/S Saraswati Abharansala and Another
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1321 · [2008] 16 S.C.R. 340
- Case number
- CIVIL APPEAL No. 6708/2008
- Decided
- 19 November 2008
- Bench
- S.B. SINHA, CYRIAC JOSEPH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 265
Headnote
KERALA GENERAL SALES TAX ACT, 1963: c s. 44 - Refund of excess tax collected - Notification SRO No. 1075199 dated 27.12.1999 reducing rate of sales tax with retrospective effect - Claim by assessee for refund of excess tax ~ollected - HELD: By the notification a legal fiction was created giving and D retrospective operation and if any tax has been paid in excess, the same must be refunded - If the substantive provision of a statute provides for refund, State, ordinarily, by a subordinate legislation could not have laid down that the tax paid even by mistake would not be refunded, save E
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)