TMI Blog2011 (1) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 - Civil Writ Jurisdiction Case No. 544 of 2008 - - - Dated:- 18-1-2011 - DOSHIT R.M. C.J. AND JYOTI SARAN J. Nand Kishore Singh for the petitioner Anil Kumar Sinha for the respondents JUDGMENT The petitioner, M/s. Pandit Electrical Private Limited (h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act of 2005. He has further submitted that inspite of the interim protection granted to the company the railway continued to deduct such amount from the contract amount pending the writ petition. The learned advocate Mr. Anil Kumar Sinha has appeared for the railway. He has submitted that the documents produced with the writ petition were not produced before the railway. The railway had no reason not to deduct the amount of four per cent of the contract amount as tax payable under the Act of 2005. He has submitted that at the time the petition was admitted for final hearing, the railway had already deducted the sum of ₹ 4,62,528 and had transferred it to the Government Treasury. The railway should, therefore, not be directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2005. As far as the legal position is concerned, there is no dispute. The only dispute raised before us is procedural. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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