Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 799 - HC - VAT and Sales TaxLevy of purchase tax - purchase of low pressure natural gas which is used as fuel in the boiler during the manufacturing process - refund of amount paid as purchase tax - extended period of limitation - Held that: - we simply fail to understand how the department can withhold the refund payable to the petitioner arising out of the finalised assessment order which has attained such finality that it is simply not possible to modify the same under any of the provisions contained in the Gujarat Sales Tax Act noticed by us, merely on the ground that the legal issue regarding chargeability of purchase tax on purchase of low pressure natural gas used for fuel is pending before the Supreme Court - petition allowed.
|