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2016 (3) TMI 886 - HC - VAT and Sales TaxAllowability of refund/adjustment of CST with interest - In view of the amendment in Section 9(2) of the Central Sales Tax Act, 1956 by the Finance Act, 2000 - Collected CST @ 2% on the branch transfers made of carpet yarn from Bikaner to Bhadoi - Held that:- the Revenue has failed to establish that the transactions in question of carpet yarn sent under branch transfer or S.O.S. transfers from Bikaner (Raj.) to Bhadoi (UP) units of the same assessee amounted to inter-State sales made by the Assessee in the period of in question, and therefore, the levy of tax cannot be held to be justified. Therefore, the assessee is clearly entitled either to the refund of the said tax paid by it under a mistake of law and fact, or at least, an adjustment of the said wrong deposit of tax @ 2% on the branch transfers. - Decided in favour of assessee
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