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2009 (10) TMI 848 - HC - VAT and Sales TaxDisallowance of refund claim of tax paid by him at 12.5 per cent as against four per cent chargeable thereon - Held that:- We do not accept the submission of the learned Additional Government Pleader that the petitioner, who is a purchaser of the capital goods, is not entitled to have the benefit of total refund of the amount. The provisions of section 18(2) of the Act has to be given its full thrust and consequently, reject the plea of the learned Additional Government Pleader. In the circumstances, the claim of the petitioner as regards the refund of tax without any reduction has to be accepted. Consequently, all the writ petitions stand allowed as far as this aspect is concerned.
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