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Sales Tax Officer, Banaras and Ors. vs. Kanhaiya Lal Mukundlal Saraf

Sales Tax Officer, Banaras and Ors. vs. Kanhaiya Lal Mukundlal Saraf AIR 1959 SC 135 Key Words: mistake, mistake of law, mistake of fact, equitable consideration FACTS Plaintiff claimed refund under┬ásection 72 of the sales tax levied by the defendant for the forward transactions entered into by the former, after the impugned collection of tax…