Supreme Court · 1965 INSC 274 · Decided 2 December 1965
State of Madhya Pradesh (Now Maharashtra) v. Haji Hasan Dada
- Court
- Supreme Court of India
- Citation
- 1965 INSC 274 · [1966] 2 S.C.R. 854
- Case number
- CIVIL APPEAL No. 1007/1964
- Decided
- 2 December 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
C.P. and Berar Sales-tax Act (21 of 1947), s. 13-Claim for refund­ When can be ordered. A B The respondent was assessed to tax by the Assistant Commissioner of Sale»-tax under the C.P. and Berar Sales-tax Act, 1947 on the turnover of his business and he paid the tax. After the order of were not taxable under the Act. The respondent applied to the Assistant Commissioner, under s. 13 before its amendment in 1953 for refund, on the plea that the amount claimed represented dyeing charges included in his turnover. The Assis- tant Commi.,ioner rejected the application, but the Board
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