Refunded - Law Dictionary Search Results
Home Dictionary Name: refundedRefundment
The act of refunding also that which is refunded...
Erroneously refunded
Erroneously refunded, the expression 'erroneously refunded' means of an order which is erroneously made, Geep Flash Light Industries Ltd. v. Union of India, (1976) 4 SCC 677: AIR 1977 SC 456 (458). (Customs Act, 1962, s. 28)...
Refunded
Refunded, the emphasis in the word 'refunded' as used in cl. (b) of s. 15 of the Central Sales Tax Act, 1956 and the proviso to s. 4 of the T.N. General Sales Tax Act, 1959 is on repayment of the amount, Thiru Manickam and Co. v. State of Tamil Nadu, AIR 1977 SC 518 (521): (1977) 1 SCC 199: (1977) 1 SCR 950....
refund annuity
refund annuity ...
Refund
To fund again or anew to replace a fund or loan by a new fund as to refund a railroad loan...
Refunder
One who refunds...
Tax refund
Tax refund, means the money that a tax-payer overpaid and is thus returned by the taxing authority, Black's Law Dictionary, 7th Edn., p. 1475....
Turnover of purchases
Turnover of purchases, in relation to any period, means:(a) in the case of the occupier of a jute-mill, the aggregate of the purchase prices or parts of purchase prices payable by such occupier for the quantities of raw jute purchased by him during such period after deducting the amounts, if any, refunded to him by the seller during such period in respect of any quantity of raw jute returned to the seller within ninety days from the date of its purchase and such other amounts as may be prescribed.(b) in the case of a shipper of jute, the aggregate of the purchase price or parts of purchase price payable by such shipper of jute in respect of the quantities of raw jute purchase by him in West Bengal and dispatched by him during such period to any place outside West Bengal by any means of transit.(c) in case of any dealer liable to pay tax under s. 12 or s. 13, the aggregate of the purchase price or parts of purchase price payable by such dealer in respect of the goods, prescribed under t...
Turnover of sales
Turnover of sales, in relation to any period, means the aggregate of the sale prices or parts of sale-prices received or receivable by a dealer in respect of sales of goods made during such period after deducting therefrom the amounts, if any, refunded by the dealer in respect of any such goods returned or rejected by the purchaser within three months from date of delivery of such goods. [West Bengal Value Added Tax Act, 2003, s. 2(55)]Means the aggregate of the amounts of sale price received and receivable by a dealer in respect of any sale of goods made during a given period after deducting the amount of sale price, if any, refunded by the dealer to purchaser, in respect of any goods purchased and returned by the purchaser within the prescribed period. [Gujarat Value Added Tax Act, 2003, s. 2(33)]Means the aggregate of the amounts of sale price received and receivable by a dealer in respect of any sale of goods made during a given period after deducing the amount of:(a) sale price, i...
The sum payable
The sum payable, the expression 'the sum payable' would obviously mean the difference between the amount refunded and the reduced amount which was liable to be refunded. The second reason is that even if it were to be held that in the case of enhancement the expression 'the sum payable' in sub-s. (4) means the whole of the enhanced amount by a rule of harmonious construction it has got to be held that in view of s. 3(1)(a) of the Validation Act even in the case of a rectification a notice of demand is to be served now only in respect of the amount by which the Government dues are enhanced, Union of India v. Jardine Henderson Ltd., AIR 1979 SC 972 (977): (1979) 2 SCC 258: (1979) 3 SCR 555....
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