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2022 (6) TMI 1 - HC - VAT and Sales TaxRefund/Reimbursement of the local tax paid - Intra-State purchase of declared goods - entitlement to refund is subject to the condition that CST is paid on inter-State sale of such declared goods - Section 36(1) of the AVAT Act, 2003 read with Rule 22(1)(x) of the AVAT Rules, 2005 - HELD THAT:- A reading of Section 15 (b) of the CST Act, 1956 goes to show that the reimbursement made under the said provision has to be done in such a manner subject to such condition as provided in any law in force in that State. It is stated that under the law in force in the State of Assam, no such manner has been provided as to how the amount has to be reimbursed. In view of the limited grievance raised, it is provided that in the event any such application is made by the petitioner, the authorities concerned shall pass a reasoned order on the claim for reimbursement purely on the merits of the claim of the petitioner within a period of two weeks from the date of such application along with a certified copy of this order and thereafter, within a period of six weeks from the date of such reasoned order to be passed, the process be brought to its logical end. Petition disposed off.
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