Allowed
M/S. Model Medi Daignostic Centre v. the Sales Tax Officer
Kerala HCWP(C)/26987/2007
Case brief
AI extract
What is this about?
The High Court of Kerala granted a provisional refund of entry tax paid by the petitioner. Relying on a pending judgment from the Apex Court that exonerated the petitioner from liability, the Court directed the refund upon execution of a bond without surety to secure any future repayment if the petitioner is unsuccessful in their pending appeal.
What did the court decide?
Refund of entry tax collected from the petitioner provisionally, subject to execution of a simple bond without surety to repay any amount if the petitioner is unsuccessful before the Apex Court.