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2011 (1) TMI 1300 - HC - VAT and Sales TaxRefund demanded of the sum of ₹ 4,62,528 already deducted by the railway and for a relief restraining the railway from deducting any amount from the amounts payable for the goods supplied by the company Held that:- According to the railway, the company failed to inform the railway in respect of the payment of Central sales tax on the materials in question and that the railway having deposited the amount deducted with the treasury of the State, it is the State Government which shall be directed to refund the amount. Whether the company produced the relevant materials before the railway at the relevant time is a disputed question of fact which cannot be resolved in this petition under article 226 of the Constitution. However, before us it is not disputed that the company did pay Central sales tax and that it was not liable to pay the value added tax to the State of Bihar. Allow this petition. We direct the respondent-East Central Railway to refund the amount of tax recovered by it from the company for the supply of goods on which the company had paid Central sales tax
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