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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 section 72 of the sales tax levied by the defendant for the forward transactions entered into by the former, after the impugned collection of tax…