Entitlement To Refund Rests With Those Who Bear Ultimate Burden of Tax Under Central Sales Tax Act: Gujarat High Court

Saint-Gobain India Private Limited Vs Union of India (Gujarat High Court) It appears from the materials on record that the writ applicant is seeking direction to the respondents to forthwith grant the refund of the amount of Rs.2,30,11,188/- collected from the writ applicant by the seller of natural gas and deposited with the respondent authorities under the Central Sales Tax Act, 1956 (for short ‘the CST Act’). It appears that despite the fact that natural gas continued to come within the ambit of the CST Act, after 1.7.2017, the authorities in the State of Rajasthan refused to issue “C...