The High Court addressed the issue of entry tax collection from...

The High Court addressed the issue of entry tax collection from a company on packing materials entering Assam for goods packing. The Court noted that Section 50 allows refund if tax is overpaid. Rule 29 sets a timeframe for refund application in Form 37, with provision for condoning delays. Referring to a previous case, the Court found no entry tax on packing materials, suggesting overpayment by the petitioner. The Court held that the petitioner must exhaust the refund process u/s 50 before seeking relief, allowing a one-month window to apply for refund. The petition was disposed of accordingly.