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2010 (1) TMI 1119 - HC - VAT and Sales TaxWhether the petitioner had passed on the sales tax burden to the distributors? Held that:- When the authenticity of the credit notes had been admitted by the respondent all along and the factum of those credit notes being inclusive of sales tax had been confirmed by the distributors and supported by the documents furnished before the respondent by the petitioner, the Joint Commissioner totally misdirected himself in reviewing the entire case including the authenticity of the credit notes and completely exceeded the limited direction given to it by the order of this court dated May 23, 2008. Predicated on the documents filed before the respondent and annexed to this writ petition, we are satisfied that the petitioner had not passed on the burden of sales tax to the distributors and dealers and is, as such, entitled to a refund of the same. In the result, the impugned order dated July 4, 2008 is quashed, the writ petition is allowed and the respondent is directed to refund the amounts in respect of the assessment years 1997-98, 1998-99 and 1999-2000 along with interest thereon in accordance with law to the petitioner within a period of four weeks from the date of this order.
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