9911796707
TMI Blog2011 (1) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... sarai in the State of Uttar Pradesh. The company supplies goods to the East Central Railway in the State of Bihar, for which it is liable to pay Central sales tax at the rate of four per cent per annum. It is the grievance of the company that though it has paid Central sales tax as required and is evidenced by the invoice produced on the record of the petition the railway continued to deduct four per cent of the contract amount as envisaged by section 41 of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as, "the Act of 2005"). The petitioner has, therefore, demanded refund of the sum of Rs. 4,62,528 already deducted by the railway and for a relief restraining the railway from deducting any amount from the amounts payable for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o emphasise that the burden of proof lies on the assessee. The railway was, therefore, justified in deducting the amount of tax under the Act of 2005 in consonance with the provisions contained in section 41 of the Act of 2005. He has further submitted that in absence of the State Government before the court, no order for refund of the amount should be made against the railway. Section 41 of the Act of 2005 provides for advance recovery of tax from works contractors. Clause (c) of sub-section (2) thereof provides for production of a certificate issued by the Deputy Commissioner of Commercial Taxes, etc., to the effect that the demand or any part thereof relates to such transfer of property in goods on which the assessee has no liability to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany will file a detailed statement before the railway in respect of the goods supplied by it on which it has paid Central sales tax and in respect of which the railway has deducted four per cent of the amount under section 41 of the Act of 2005 with necessary documentary evidence. The railway will consider the claim and will make the order of refund within eight weeks from the date of the receipt of the statement. The amount will be refunded within one week therefrom. In the event the railway fails to refund the amount as specified, the railway will, commencing from April 1, 2011, pay interest over such amount at the rate of 10 per cent per annum till the date of payment. The respondent-East Central Railway will be at liberty to approach ..... X X X X Extracts X X X X X X X X Extracts X X X X
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