alleryStart learning →On unjust enrichment, Section 54(4) applicant must show?
ARefund is under Rs 1,000
BBuyer agreed to claim
CTax was not passed on
DGoods went out by land
Answer & Solution
Correct answer: C. Tax was not passed on
Section 54(4)(b) requires evidence that the incidence of tax and interest was not passed on to any other person.
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