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2021 (7) TMI 842 - HC - VAT and Sales TaxWithholding of the Refund of the tax paid - change in classification of goods - Mango pulp/puree - denial of refund due to the petitioner on the ground of the pendency of the tax revision cases before the Hon’ble High Court - HELD THAT:- The approach of the respondents in not granting refund along with interest beyond the period permitted, without the assessee/ dealer asking for the same, in contradistinction can be compared with the proceedings under Income Tax Act, 1961. In the assessment orders / intimations issued by the Income Tax Authorities, where refund is due, the proceeding issued itself provides for the calculation of Interest under Section 244-A of the Income-tax Act, 1961, and the same is paid out along with the refund of tax. Though it is contended by the 3rd respondent that he exercised powers conferred under Section 40(2) of the Act, to withhold the refund due to the petitioner, no order/proceeding to that effect is shown to this Court. The said statement made on behalf of the respondents is also disputed by the learned counsel for the petitioner, as no such communication withholding the refund has been received by the petitioner either before filing of the Writ Petition or during the pendency of the present proceeding - this Court cannot accept the statement made on behalf of the respondents that the 3rd respondent, having exercised powers conferred under Section 40(2) of the Act, has decided to withhold the refund due to the petitioner. The respondents are hereby directed to refund the amount - Petition allowed.
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