https://www.taxtmi.com/caselaws?id=167800 Where an eligibility certificate granted exemption from commercial tax and central sales tax for the relevant period, tax recovered on purchase of high speed diesel used for in-house consumption could not be retained by the State once the purchase fell within the exempted use. The Court relied on an earlier ruling recognizing that such fuel purchases are covered by the exemption when used for in-house consumption. As the selling dealers had remitted the tax pursuant to departmental instructions, the petitioner remained entitled to refund from the State. The writ petition succeeded and the authorities were directed to refund the recovered tax within the time fixed by the Court. en-us Wed, 20 Feb 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167800 Where an eligibility certificate granted exemption from commercial tax and central sales tax for the relevant period, tax recovered on purchase of high speed diesel used for in-house consumption could not be retained by the State once the purchase fell within the exempted use. The Court relied on an earlier ruling recognizing that such fuel purchases are covered by the exemption when used for in-house consumption. As the selling dealers had remitted the tax pursuant to departmental instructions, the petitioner remained entitled to refund from the State. The writ petition succeeded and the authorities were directed to refund the recovered tax within the time fixed by the Court. Case-Laws VAT and Sales Tax Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167800