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Report No. 61

6.8. Liability of the dealer.-

These propositions deal with the liability of the State to refund money illegally realised. The liability of the dealer to refund, to the citizen, the amount illegally realised cannot also be disputed. It is well settled that a person who is illegally made to pay a tax is entitled to refund.1

1. Cf. section 72, Contract Act.

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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