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2017 (7) TMI 1295 - HC - VAT and Sales TaxReimbursement of the excess tax paid - Intra-state sale - Section 15(b) of the CST Act - HELD THAT:- This petitioner is entitled to reimbursement of amount equal to State Sales Tax paid upon purchase of coal which is at ₹ 17,89,412/and for such type of refund application, excess demand notice is not required to be annexed. The respondents are directed to reimburse the State Sales Tax paid by this petitioner towards purchase of coal which is at ₹ 17,89,412/as per order at Annexure6 to the memo of this writ petition, with statutory rate of interest within a period of eight weeks from the date of receipt of a copy of the order of this Court. Petition disposed off.
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