TMI Blog2012 (9) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... oncerned Superintendent of Taxes for further proceedings on December 12, 2012. W.P.allowed. - W.P. (C) Nos. 5840, 5941, 5943 of 2011 - - - Dated:- 28-9-2012 - GOEL A.K. C.J. AND UJJAL BHUYAN, J. For the Appellant : B.P. Todi, Senior Advocate, A. Nath and A. Todi For the Respondents : R. Dubey, S.C., Finance Department, The judgment of the court was delivered by A.K. GOEL C.J. This order will dispose of W.P. (C) No. 5943 of 2011, W.P. (C) No. 5941 of 2011 and W.P. (C) No. 5840 of 2011 as the issue raised in all the petitions is the same except the assessment year and period of delay. In W.P. (C) No. 5840 of 2011, challenge is to the order dated August 3, 2011 and a direction is sought for payment of interest on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination of the relevant provisions and various facts at this level, it is found that the initial claim of refund of tax suffered on purchase of raw material arose as per substantive provision of law incorporated in par 11(a) of the Assam Industrial (Sales Tax Concessions) Scheme, 1997 which provided that a holder of certificate of authorization under it would be entitled to the benefit of full sales tax relief in the purchases of raw material and that such relief could be available to him by way of refund. On the other hand section 30 of the Assam General Sales Tax Act, 1993 and the Rules made thereunder do not contain any provision of granting refund of tax suffered on purchase of raw materials by an eligible industrial unit. The para 11( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the amount of refund. (2) Refund under this Act shall be deemed to be due (a) in case where the tax assessed has been reduced on appeal, revision, etc., from the date of order of the appellant/revisional authority, comes to the knowledge of the assessing officer; (b) in other cases, on the date an application for refund is made by the party claiming the refund; (3) If as a result of any proceedings under this Act the amount in respect of which interest is payable by the State Government under the forgoing provisions is valid, the assessing officer shall correspondingly enhance or reduce, as the case may be, the interest so payable. A perusal of the above shows that refund is required to be made within 90 days and if refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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