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2019 (5) TMI

al and Coke are same goods or not? - HELD THAT:- The respondent was entitled to be reimbursed the tax paid under the State Law on Coal and, therefore, the respondent had filed an application seeking refund. On the basis of the detailed adjudication by the Assistant Commissioner of Commercial Taxes, the amount refundable to the petitioner under Section 15 (b) of the Act was determined and an amount of ₹ 12,32,496 was determined. Thereupon, the respondent filed an application under statutory Form-XX as prescribed under Rule 35 of the Rules, 1983 but no steps were taken by the respondent for issuance of the Refund Payment Order. Despite repeated requests to process its application for refund and to issue the Refund Payment Order, no steps were taken. The respondent was entitled to claim refund of the said amount with interest @ 9% from the date of expiry of 6 months of the date of receipt of the application. High Court proceeded to consider the petition and pass the order which we have already adverted to. There was absolutely no whisper in the counter affidavit or additional affidavit filed by the appellants seeking to project the dispute that Coal purchased by the respondents .....

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he State Sales Tax by this petitioner for purchase of the coal as an intrastate sale is at ₹ 17,89,412/-. (b) The coal is converted into coke and now the coke is sold as an inter-state sale. Hence, Central Sales Tax has to be paid @ 4% because the same is declared goods of special importance under Section 14 of the CST Act. For the Central Sales Tax, there is an order of assessment and there is payment of Sales Tax also, which is at ₹ 63,80,573/-. (c) As per Section 15(b) of the CST Act, when end product is sold as inter-state sale and Central Sales Tax is already paid and for the purpose of raw material if any tax is paid under the State Sales Tax, the same shall be reimbursed. 3. We heard the learned Counsel for the parties. 4. Learned Counsel appear for the appellant would raise only one contention before this Court. It is the case of the appellant that respondent has purchased coal by way of intra-state sale. What was sold by way of inter-state sale was not coal but coke. Therefore, the appellant is not entitled for reimbursement of the Sales Tax paid on coal under Section 15(b) as both goods are not same. 5. Article 286 of the Constitution of India, 1949, at the re .....

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erce, and tax has been paid under this Act in respect of the sale of such goods in the course of inter-State trade or commerce, the tax levied under such law shall be reimbursed to the person making such sale in the course of inter-State trade or commerce in such manner and subject to such conditions as may be provided in any law in force in that State; (c) where a tax has been levied under that law in respect of the sale or purchase inside the State of any paddy referred to in sub-clause (i) of clause (i) of section 14, the tax leviable on rice procured out of such paddy shall be reduced by the amount of tax levied on such paddy; where a tax on sale or purchase of paddy referred to in sub-clause (i) of clause (i) of section 14 is; leviable under the law and the rice procured out of such paddy is exported out of India, then, for the purposes of sub-section (3) of section 5, the paddy and rice shall be treated as a single commodity; (d) each of the pulses referred to in clause (via) of section 14, whether whole or separated, and whether with or without husk, shall be treated as a single commodity for the purposes of levy of tax under that law. 9. The question arises as to whether su .....

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was inter alia as follows: The respondent is a manufacturer of Hard Coke and for manufacture of hard coke, one of the necessary raw material is Coal which the respondent used to purchase by way of intra State transaction in the State of Jharkhand. Coal including Coke, in all its forms is also one of the declared goods under Section 15 of the C.S.T. Act. He referred to the original Assessment Order for the period 2005-06 as having been passed on 17.06.2008 both under the State Sale Tax Act and C.S.T. Act. It is further its case that certain transactions have been wrongly classified as falling under the State Act and the tax was levied under the State Act. It filed an appeal before the Joint Commissioner who set aside the Assessment and remanded the matter. 13. The respondent thereupon filed Revision Petition before Commercial Taxes Tribunal complaining that instead of Appellate Authority remanding the matter back to the Assessing Officer, it should have itself decided the issue whether sales were actually inter-state and not intra-state sales. The same was dismissed. The Assessing Officer passed a revised order and the sales were determined as interstate sale. The liability was fix .....

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rejection. Petitioner Nos.3 and 4 in the special leave petition, filed a counter affidavit. Therein, it is inter alia contended that in Form XXIII annexed by the respondents, the amount of tax paid in Column 6 was shown as ₹ 9,28,379.52 whereas the claim of the respondent in the writ petition is ₹ 12,32,496. The error is said to have been originated from the order dated 04.08.2011 passed under Section 15(b) of the Act. It was, therefore, prayed that revenue of the government exchequer was involved, the writ petition may be disposed of remanding the case back to the respondent to pass an order considering the actual facts of the case. It is also stated that the appellants are duty bound to refund any such amount which will be accrued as claimed under Section 15(b) of the Act. 16. It is on these pleadings that High Court proceeded to consider the petition and pass the order which we have already adverted to. There was absolutely no whisper in the counter affidavit or additional affidavit filed by the appellants seeking to project the dispute that Coal purchased by the respondents was not the same good as Coke manufactured out of Coal and, therefore, on sale of Coke in an .....

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