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2020 (3) TMI 995 - HC - VAT and Sales TaxRequirement of extra amount of Central Sales Tax - non-issuance of C-Form - Form-C was not issued by the HEC Ltd., to the petitioner Company, for the reason that the same was not supplied to HEC Ltd., by the State Government - HELD THAT:- Since the amount of ₹ 30,00,000/-(thirty lacs) has already been deposited, which is kept in the custody of this Court, we direct the Registrar General of this Court to make the payment of ₹ 28,61,893/- in favour of the petitioner Company, who in turn, shall deposit the said amount being the assessed differential amount of CST in the Government Treasury, within the period of ten days after receiving the cheque / draft. The remaining amount shall be refunded back by the Registrar General of this Court to the respondent HEC Ltd. Further it is made clear that since the petitioner Company is not at fault in making the delay in deposit of the CST, no interest shall be levied from the petitioner and ultimately, if it is found that Form-C could not be given to the HEC Ltd., by the State Government for any valid reason, the liability to pay the interest, if any, shall be of the respondent HEC Ltd., only. In case, Form-C is issued by the State Government to the respondent HEC Ltd., this respondent shall be entitled to the refund of the aforesaid amount of ₹ 28,61,893/- from the State Government itself. Application allowed.
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