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2021 (12) TMI 130 - HC - VAT and Sales TaxRefund of entry tax - appellant were paying 4% tax against ''C'' Form declaration for the inter-state sales - violation of Article 301 of the Constitution or not - HELD THAT:- As on date, the legal position is that the Hon'ble Supreme Court in THE STATE OF TAMIL NADU & ORS. VERSUS ITC LIMITED & ANR. [2017 (8) TMI 1648 - SC ORDER] has upheld the validity of the Act. As pointed out by the learned Single Judge in the impugned order, if at all there is any right for the appellant herein to seek for refund of the tax already paid, such right will arise only after the disposal of the issue whether the Ingots purchased by the appellant from outside the State, is liable for entry tax and whether there is any discrimination in classification of the goods. Without a declaration regarding the legality of imposing entry tax for Ingots is held to be unconstitutional, refund of tax already collected will not arise. Writ Petition filed for a Mandamus, seeking refund of entry tax, is premature and to be dismissed.
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