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2013 (5) TMI 207 - HC - VAT and Sales TaxRemitted entry tax to the tune of Rs.50,000/- as per the Kerala Tax on Entry of Goods into Local Areas Act, 1994 - Later on petitioner was assessed the total tax liability as Rs.1,95,600 - Held that:- As per the decision reported in Thressiamma L. Chirayil V. State of Kerala (2007 (1) KLT 303), the appeal was allowed and Ext.P4 order was passed by the appellate authority on 20.6.2008, whereby the first respondent was directed to refund the amount remitted by the petitioner/appellant as per the interim order passed by this Court. There is no case for the respondents, that Ext.P4 order has been challenged by filing any further appeal or such other proceeding by the Department/Revenue. This being the position, so long as the issue between the petitioner and the respondents is concerned, it has become final, as per Ext.P4 - there will be a direction to the first respondent to effect the refund as ordered by the appellate authority vide Ext.P4, on executing a bond by the petitioner agreeing to have it repaid, if the decision in the matter pending before the Apex Court is answered in favour of the Revenue - Writ petition is disposed of accordingly.
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