TaxTMI 
TaxTMI 
1987 (11) TMI 355
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.... OJHA, C.J.-The petitioner which is an Oil Mills and Industries Ltd., purchased sal seeds from the Forest Department and sales tax with regard to the relevant transactions was realised by the Forest Department from the petitioner as contemplated by section 64-A of the Sale of Goods Act. 2.. The petitioner, on the assertion that with regard to the nature of its industry, it was entitled to exemp....
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....install expeller as part of the solvent extraction plant; and (B) if the unit has installed refinery as a part of the solvent extraction plant, any oil obtained from outside sources (other than their own solvent plant) and if refined in the refinery, shall not be eligible for sales tax concessions. The notification dated 31st October, 1983 contemplated production of the eligibility certifica....
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....2 to the writ petition. The view taken in these orders was that since sales tax had been realised from the petitioner by the Forest Department, the petitioner could claim a refund only from that department. Thereafter, the petitioner made several applications to the appropriate authorities of the Forest Department copies whereof have been attached as annexure P-13 to the writ petition. The grievan....
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....the fact finding authority. Such a determination cannot be made in the present writ petition, particularly when the parties have not produced relevant material. However, since considerable long time has elapsed since the petitioner made applications to the appropriate authorities of the Forest Department for refund and no orders have been passed by those authorities, we are of the opinion that a c....