Refund on raw materials depends on specific notification; aluminium wire not notified, so sales tax refund failed.

Section 28 of the Tripura Sales Tax Act, 1976 operates only as an enabling provision for drawback, set-off or refund on tax paid on raw materials used in manufacture; it does not by itself confer an automatic refund right. Rule 37 of the Tripura Sales Tax Rules, 1976 further restricts the concession to small-scale industrial units and to raw materials specifically notified by the State Government. Because the notification covered paraffin wax and not aluminium wire, the claimed refund on aluminium wire could not be granted, and the writ petition failed.

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Issues: Whether the petitioner was entitled to refund of sales tax paid on aluminium wire used as raw material under the Tripura Incentive Scheme, 2002 read with section 28 of the Tripura Sales Tax Act, 1976 and rule 37 of the Tripura Sales Tax Rules, 1976.

Analysis: Section 28 of the Tripura Sales Tax Act, 1976 is an enabling provision which permits the State Government, by rules, to grant drawback, set-off or refund of tax paid on raw materials used in manufacturing. The provision does not by itself create an enforceable right in favour of a dealer to claim the benefit as of course. Rule 37 of the Tripura Sales Tax Rules, 1976 limits the concession to small-scale industrial units and to such classes of goods as are notified by the State Government as raw materials. The record showed that the State had issued the requisite notification only for paraffin wax and not for aluminium wire. In the absence of a notification covering aluminium wire, the claimed refund could not be granted.

Conclusion: The petitioner was not entitled to refund on aluminium wire and the writ petition failed.

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