Refund--Sales tax--Unjust enrichment--Amount paid erroneously as tax under belief that exemption exhausted--Claim to refund--Tribunal finding total bill amount remained same indicating tax not charged from customers but shown for purpose of calculation--Not a case of unjust enrichment--Tribunal justified in allowing claim--Punjab General Sales Tax Act (46 of 1948).--State of Punjab v. Kalsi Pipes Private Ltd. (P&H)
