Reimbursement claim under CST Act section 15(b) survives for the relevant assessment year despite later omission of the provision.

A claim for reimbursement under section 15(b) of the Central Sales Tax Act, 1956 was held to remain examinable on merits for the assessment year in which that provision was in force, even though it was later omitted. The court noted that reimbursement of local tax on intra-State purchase of declared goods was contemplated subject to CST payment on inter-State sale, and that section 50 of the Assam Value Added Tax Act, 2003 allowed refund on a claim where tax had been paid in excess. As no specific state-law procedure was shown, the authorities were required to decide the reimbursement application by a reasoned order on merits.

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Issues: Whether the petitioner was entitled to have its claim for reimbursement under section 15(b) of the Central Sales Tax Act, 1956 considered and decided on merits by the tax authorities notwithstanding the omission of that provision later.

Analysis: The assessment order itself recorded that refund or reimbursement of local tax paid on intra-State purchase of declared goods was admissible subject to payment of CST on the inter-State sale of such goods. Section 50 of the Assam Value Added Tax Act, 2003 contemplates refund on a claim being made where tax has been paid in excess, and section 15(b) of the Central Sales Tax Act, 1956 required reimbursement in the manner and subject to the conditions provided by the State law. Since no specific manner was shown to exist under the State law, the claim was permitted to be placed before the authorities for a decision on merits. The later omission of section 15(b) did not affect claims relating to an assessment year when that provision was in force.

Conclusion: The petitioner was permitted to make an application, and the authorities were directed to decide the claim for reimbursement by a reasoned order on merits within the stipulated time.

Ratio Decidendi: A claim for reimbursement under section 15(b) of the Central Sales Tax Act, 1956 must be examined on its merits for the assessment year in which the provision operated, and the later omission of the provision does not extinguish such claim.

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