https://www.taxtmi.com/caselaws?id=433852 The court held that the writ petitioner, a purchasing dealer, had standing to claim a refund of excess tax directly, deeming the writ petition maintainable. It found the rejection of Form "C" declarations erroneous, unsustainable, and illegal, setting aside the assessment order to that extent. The writ petitioner was entitled to the concessional tax rate and allowed to claim a refund directly from the State of West Bengal. The State of West Bengal was directed to refund the excess tax directly to the writ petitioners within a specified timeline, with interest as per statutory rates, based on the binding circular issued by the Union of India. en-us Tue, 07 Feb 2023 00:00:00 +0530 Sat, 11 Feb 2023 09:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433852 The court held that the writ petitioner, a purchasing dealer, had standing to claim a refund of excess tax directly, deeming the writ petition maintainable. It found the rejection of Form "C" declarations erroneous, unsustainable, and illegal, setting aside the assessment order to that extent. The writ petitioner was entitled to the concessional tax rate and allowed to claim a refund directly from the State of West Bengal. The State of West Bengal was directed to refund the excess tax directly to the writ petitioners within a specified timeline, with interest as per statutory rates, based on the binding circular issued by the Union of India. Case-Laws VAT and Sales Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433852