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2013 (5) TMI 60 - HC - VAT and Sales TaxInter state v/s Intra state sale - Claim of refund of VAT deposited with interest - U.P. Vat Act - allegation of dept. of inter state sale of natural gas in Uttar Pradesh treating the sale within the State of U.P., therefore eligible to tax under U.P. Vat Act - Held that:- It is not in dispute that instant writ petitioners are also purchasing natural gas from Reliance Industries Ltd. and VAT was charged by the State of U.P., which was assailed by the Reliance Industries Ltd. by filing writ [2013 (5) TMI 32 - ALLAHABAD HIGH COURT] recording a finding that the sale transaction which is the subject matter of the instant case, is not an intra-state sale but is an inter-state sale and State of U.P. lacks jurisdiction to impose tax (VAT), allowed the bunch of writ petitions with all consequential benefits quashed the impugned order and directed the State Government to refund the tax realized to the assessees expeditiously. Thus the State Government also in the present case is directed to refund the tax realized to the assesses, expeditiously.
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