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2012 (12) TMI 962 - HC - VAT and Sales TaxRefund of the excess amount paid to the Sales Tax Department, Government of Assam - Held that:- Raw petroleum coke and calcined petroleum coke have been treated to be a part of one entry "coke in all its forms". The principle that different commercial commodities attract separate tax was distinguishable. In view of the judgment of the honourable Supreme Court 1994 in State of Bihar v. Universal Hydrocarbons Co. Ltd. [(8) TMI 248 - SUPREME COURT OF INDIA] in respect of same commodity, it is not necessary to go into the general principle whether different commercial commodities will attract separate tax as laid down in the judgment of the honourable Supreme Court in State of Tamil Nadu v. Pyare Lal Malhotra [1976 (1) TMI 151 - SUPREME COURT OF INDIA] which was held to be distinguishable in its applicability to the entry of "coke in all its forms".Set aside the impugned order and direct that a fresh decision be taken in the matter,
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