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TMI Blog1987 (11) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... l Mills and Industries Ltd., purchased sal seeds from the Forest Department and sales tax with regard to the relevant transactions was realised by the Forest Department from the petitioner as contemplated by section 64-A of the Sale of Goods Act. 2.. The petitioner, on the assertion that with regard to the nature of its industry, it was entitled to exemption from sales tax in view of the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion plant; and (B) if the unit has installed refinery as a part of the solvent extraction plant, any oil obtained from outside sources (other than their own solvent plant) and if refined in the refinery, shall not be eligible for sales tax concessions. The notification dated 31st October, 1983 contemplated production of the eligibility certificate at the time of assessment proceedings for sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s was that since sales tax had been realised from the petitioner by the Forest Department, the petitioner could claim a refund only from that department. Thereafter, the petitioner made several applications to the appropriate authorities of the Forest Department copies whereof have been attached as annexure P-13 to the writ petition. The grievance of the petitioner is that even though these applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be made in the present writ petition, particularly when the parties have not produced relevant material. However, since considerable long time has elapsed since the petitioner made applications to the appropriate authorities of the Forest Department for refund and no orders have been passed by those authorities, we are of the opinion that a case has been made out for issue of a writ of mandamus d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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