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2011 (4) TMI 1402 - AT - VAT and Sales TaxWorks contractor - refund claim - section 40(6) of the VAT Act read with rule 81(2) of the VAT Rules - Held that: - there was no bilateral agreements in between the parties and/or containing some specified terms and conditions on after sale service as is contended by the respondents. From the documents as aforesaid there is nothing to show that save and except supply of the ultra sound imaging system the petitioner-company was agreed to install the system in any building and/or with undertaking to do repairing works of the machinery in future though there was a warranty for one year on the goods supplied - we find no reason as to why the petitioner-company will not get refund of the amount of ₹ 27,500 deducted by the Bally Municipality as tax at source and deposited in the Government exchequer and particularly when there is no case on record that the dealer is found liable to pay any tax after the deemed assessment u/s 47 of the Act and, therefore, there cannot be also any question as to the undue enrichment on the part of the petitioner in refunding the amount claimed - petition allowed - decided in favor of petitioner.
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