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2014 (2) TMI 1342 - TRIPURA HIGH COURTRefund of the amount deducted as sales tax - Despite repeated demand of the petitioner, the respondents have failed to refund the amount - Mr. S. Chakraborty, learned Addl. G.A., has put in appearance on behalf of the respondents and submits that he has been instructed to state that the Commissioner of Taxes & Excise has written a letter to the Food Corporation of India (FCI) asking them to inform as to what amount was deducted from the bills of the petitioner in connection with the work order. We are not at all happy with this state of affairs. Held that:- The department maintains records assessee-wise also as to how taxes have been deposited and if the department looks into its own records, it can easily find out what is the amount of tax deducted by the FCI and deposited into the accounts of the petitioner. The respondents are just trying to shift the burden to the FCI and to the petitioner and not shouldering their own responsibility. At the request of Mr. Chakraborty, learned Addl. G.A., we give last opportunity of three weeks to refund the entire amount along with statutory interest as payable from time to time up to 25-05-2008.
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