Only dealer can claim refund of tax Paid by them on Sale of Goods – SC

M/s. Saraf Trading Corporation etc. Vs. State of Kerala -Supreme Court – Section 44 of the KGST Act is very clear and it stipulates that it is only the dealer of tea on whom the assessment has been made and it is only he who can claim for refund of tax. In view of the clear and unambiguous position, the appellant cannot claim for refund of tax collected from the seller of tea. It is clearly provided in the principles of Interpretation of Statutes that when the meaning and the language of a statute is clear and unambiguous, nothing could be

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