TMI Blog2016 (8) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... held that We do not accept the submission of the learned Additional Government Pleader that the petitioner, who is a purchaser of the capital goods, is not entitled to have the benefit of total refund of the amount. Following the decision in the case of Sara Leathers, the Writ Petition is allowed - decided in favor of petitioner. - W.P.No.12459 of 2014 And M.P.Nos.1 & 2 of 2014 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Tax Officer, Chennai, [2010] 30 VST 581 (Mad). It is further pointed out by the learned counsel for the petitioner that the said decision was followed by this Court in the case of Tvl.Tata Refractories Limited V. The Commercial Tax Officer, Omalur in W.P.Nos.5614 and 5615 of 2008 dated 17.11.2014. At this stage, it would be worthwhile to refer to the operative portion of the said order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the stated circumstances, the petitioner's claim for refund of amount paid as per the assessment order has to be given in toto without any adjustment whatsoever. ...... Going by Section 18(2) of the Act, which is very emphatic in its wording, that the dealer referred to therein to claim a refund is one who had paid the tax on purchase of those goods that are exported and such consumed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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