1988 (8) TMI 387

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.... YOGESHWAR DAYAL, C.J.-This writ petition under article 226 of the Constitution of India has been filed for a mandamus being issued directing the respondent to refund the tax paid on the disputed turnover immediately with interest. We have given notice to the respondent to show cause as to why this writ petition should not be admitted and the counter-affidavit was directed to be filed by 1st Au....

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....set aside the levy of tax on the aforesaid turnover on the ground that the stock transfers from wholesale to retail account of the petitionerfirm is not a sale under the Andhra Pradesh General Sales Tax Act, 1957, and held that the levy of tax on the aforesaid turnover is improper. Then it is averred in the writ petition that the petitioner received a copy of the order on 13th January, 1988 and....

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....eir assessment order for the year 1984-85 and, therefore, the request for refund of Rs. 13,22,747 cannot be entertained and the question of refund does not arise. Hence, the petitioner's request was rejected.   The learned Government Pleader appearing for the State does not support the order dated 18th June, 1988, passed by the Commercial Tax Officer and action is being taken against the o....

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....mple interest at 12 per cent per annum on the amount of refund due from the date immediately following the expiry of the period of six months aforesaid to the date on which the refund is granted. * * *" It is clear from the provisions of section 33-B read with section 33-F that the refund became due to the assessee within six months from the date of the appellate order, viz., 8th December, 1....