Kerala GST - Tax paid by dealer cannot be refunded to purchaser - Mafatlal judgement pertaining to Central Excise not applicable to KGST - Supreme Court
THE issue before the Supreme Court was whether the appellant/assessee would be entitled for refund of the tax which was paid by him to the seller, in view of the provisions of Section 44 of the Kerala General Sales Tax Act, 1963 (KGST Act"). One additional issue is as to whether the appellant would at all be entitled to claim exemption under Section 5(3) of the Central Sales Tax Act, 1956 ("the CST Act"), as at the time of sale, the appellant could not allegedly show any evidence that it was the penultimate sale.
This issue was decided by the Supreme Court yesterday. We will bring you the case on Sunday.