TMI Blog1990 (1) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... the alleged excess amount of sales tax said to have been realised by the ordnance factory from the petitioner in respect of the sales made by the third respondent to the petitioner. It is asserted that the position that the rate of tax in respect of scrap is 4 per cent has been accepted even by the Assistant Commissioner, Finance to the Government of India vide annexure 9 to the petition. Yet the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to make the refund subject to the condition laid down under section 29-A of the Act. In view of these provisions we cannot direct the third respondent to refund the alleged excess of tax realised from the petitioner to the petitioner directly. The scheme of the Act as disclosed by section 29-A is that the excess amount of sales tax realised by any dealer has to be deposited in Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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