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M/s. United Spirits Ltd. Versus State of Haryana and another

2015 (10) TMI 1107 - PUNJAB AND HARYANA HIGH COURT

Denial of refund claim - Whether the Tribunal was justified in rejecting the appellant’s claim on the ground of unjust enrichment - Held that:- Tribunal had by the order dated 23.12.2002, upheld the levy of purchase tax upon the appellant as the appellant was the last purchaser of taxable goods to be used for the purpose of manufacturing non taxable goods. In view of this order, the appellant filed the above review application before the Tribunal. As we also mentioned earlier, thereafter the res .....

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nt to the maintainability of its appeal. Far from being unjustly enriched the appellant in this manner is actually out of the pocket to the extent of the amount paid as a condition precedent to the maintainability of the appeal. In the event of the same being refunded, there would be no question of unjust enrichment.

Conversely assuming that the appellant had not paid the tax, it would be reasonable to presume on the same line of reasoning adopted by the Tribunal that the appellant ha .....

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t be refunded. - Decided in favour of assessee. - VATAP No. 11 of 2012 (O & M) - Dated:- 31-3-2015 - MR. S.J. VAZIFDAR AND G.S.SANDHAWALIA, JJ For The Appellant : Mr. Sandeep Goyal, Advocate For The Respondent : Ms. Mamta Singla Talwar, AAG, S.J. VAZIFDAR, A.C.J. (Oral) 1. These appeals are against the order of the Haryana Tax Tribunal rejecting the appellant s application for review under Section 41 of the Haryana General Sales Tax Act, 1973 (in short the Act ). The facts in both the appeals ar .....

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nclusion that the price of goods sold by the appellant/assessee included the tax despite the fact that this finding has never been given by any of the lower authorities nor it was confronted by the assessee during the course of arguments before this Hon ble Tribunal? (3) Whether the authorities under the act can levy any tax on the ground of undue enrichment, even though there is no provision for the same? The substantial question of law really is whether the Tribunal was justified in rejecting .....

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tax and other government levies as applicable to them. In view thereof, the appellant did not issue ST-15 certificates. M/s. Haryana Organics issued the said certificate dated 12.03.2001 confirming that it was entitled to exemption under Section 13-B of the Act read with Rule 28-A of the Haryana General Sales Tax Rules, 1975. The application for exemption was, however, rejected. M/s. Haryana Organics challenged the rejection by filing CWP No. 18240 of 1997, was disposed of by a learned Single J .....

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T 616 (P & H). Thereafter, the respondents, in view of the orders in CWP No. 18240 of 1997, considered the matter afresh and issued the eligibility certificate in favour of M/s. Haryana Organics. The certificates granted sales tax exemption of ₹ 496.82 lacs for a period of 9 years from the date of commercial production namely 31.03.1994 to 30.03.2003. In order words, the exemption was granted in respect of the assessment year 1998-99 and 1999-2000, which are relevant in the above appea .....

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0. The appellant was assessed to purchase tax on the ground that neither the appellant nor M/s. Haryana Organics had in fact paid the same and that M/s. Haryana Organics was not an exempted unit under the said Act. On 23.12.2002, the Tribunal dismissed the appeal against the assessment order. However, as we mentioned earlier, the learned Single Judge by the order and judgment dated 22.10.2002 had allowed the said writ petition CWP No. 18240 of 1997 filed by M/s. Haryana Organics and directed the .....

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vour of M/s. Haryana Organics for 9 years which included the assessment years 1998-99 and 1999-2000 which are relevant in this appeal. 5. The Tribunal by the impugned order, held that in view of M/s. Haryana Organics subsequently becoming entitled to the exemption, the review application was maintainable. The Tribunal, therefore, admitted the review petition. The Tribunal also came to the conclusion that the appellant was no longer liable to pay the tax. However, the review was rejected on the g .....

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sed by him) in the price of liquor manufactured and sold by him. Thus from the angle of exemption is eventually granted to M/s. Haryana Organics or not for the relevant period. In this view of the matter, the review is rejected. 6. The reasoning adopted by the Tribunal is perverse. Looked at either way, there is no question of unjust enrichment. The Tribunal has proceeded on the basis of the appellant s contention that the purchase price paid by the appellant included the sales tax element and, .....

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