TMI Blog1998 (8) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... nd was, however, denied on the ground that the appellants must be deemed to have passed on the liability to the consumer in the light of the case Titaghur Paper Mills Co. Ltd.[ 1985 (3) TMI 226 - SUPREME COURT OF INDIA ] put forward by the Government Pleader. The appellants have reimbursed a tax liability which was on the Forest Department and the appellants have consumed the goods for manufacturing paperboards, etc. Therefore, the question of the appellants passing on the tax liability to the consumer, on the facts of this case, would not arise. Consequently, the appellants are entitled for refund of the tax collected from them, not for the entire period but for the period commencing three years prior to the date of filing of the writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayable on the supply of bamboo and hardwood. Both the appellants and the Revenue were under a mistaken impression that the supply of bamboo and hardwood from the Government forest under an agreement was exigible to tax. This Court in State of Orissa v. Titaghur Paper Mills Co. Ltd., (1985) Supp SCC 280 held that such supply of bamboo from the Government forest was not exigible to tax. It was on that basis the appellants moved the High Court for the relief set out above. 3. The High Court by the judgment under appeal held that no sales tax was payable by the appellants on the royalty and extraction charges payable by them under the agreement entered into with the State for supply of bamboo and hardwood with effect from November 1, 1985. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above case of the Revenue as put forward before the High Court, it is the contention of the learned Counsel for the appellants that the question of passing on the tax burden to the consumers would not arise in this case. According to the learned Counsel, in view of the above stand taken by the Revenue before the High Court the relief of refund ought to have been allowed. 7. Mr. K. Ram Kumar, learned Counsel appearing for the respondents, placing reliance on the judgment of this Court in Mafatlal Industries Ltd. v. Union of India - 1997 (89) E.L.T. 247 (S.C.); (1997) 5 SCC 536 submitted that unless the appellants moved the appropriate forum to set aside the assessments already made for collecting the sales tax, the question of refund wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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