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2015 (1) TMI 135 - HC - VAT and Sales TaxRefund of the Purchase tax - Sales tax paid on purchase of raw materials by it from M/s Tata Motors Limited - Payment of interest upon the refund amount – Whether the declaration that petitioner's right to claim refund of Purchase tax is not dependent upon issuance of Excess Demand Notice under Section 42 of the Bihar Finances Act, 1981 – Held that:- The petitioner contended that they have purchased tax i.e. sales tax on purchase of raw materials to the respondent State - already refund applications are preferred by the petitioner for different years before the Joint Commissioner of Commercial Taxes (Administration) has raised certain objections which have also been replied by the petitioner - the petitioner may be sure in succeeding the refund applications pending before respondent no. 2 and howsoever tall may be the claim of the petitioner, but respondent no. 2 has yet to decide these refund applications - Respondent no. 2 is directed to decide the refund applications preferred by the petitioner for different years at the earliest, as expeditiously as possible and practicable, preferably within a period of twelve weeks from the date of receipt of a copy of the order of this Court.
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