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2022 (2) TMI 56 - HC - VAT and Sales TaxLiability of the Petitioner to pay Entry Tax - purchase of raw materials from National Aluminium Company Ltd. (NALCO) - Rule 3 (4) of the Orissa Entry Tax Rules, 1999 (OET Rules) - HELD THAT:- For more than two decades now, no reply has been filed by the State of Odisha to the present petition and, therefore, the Court proceeds on the basis that the averments of the Petitioner No.1 remain uncontroverted by the State of Odisha. The assertion of Petitioner No.1 that it has fulfilled the requirements of the Circular dated 25th May, 2000 of the ACCT, and has furnished the requisite undertaking and further its assertion that since its factory is located in the Grampanchayat area, and is exempted from payment of Entry Tax, has remained uncontroverted and in fact accepted by NALCO. The Court directs that on the strength of the present order, it will be open to the Petitioner No.1 to apply to the Opposite Party-State to seek refund of the aforementioned sum of ₹ 47,969.26, which has been collected from it by NALCO and deposited with the Government of Odisha. Since there is no dispute that the aforementioned sum has in fact been collected from Petitioner No.1, there should be no difficulty in the refund being made to the Petitioner No.1 by the State Government on the strength of the present order - If the application for refund is made by the Petitioner No.1 to the Government of Odisha not later than 14th February, 2022, it will be processed and the aforementioned sum together with whatever interest is due thereon in terms of the OET Act and Rules will be refunded to the Petitioner No.1 by the Government within a period of four weeks thereafter and in any event, not later than 15th March, 2022. Petition disposed off.
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