1990 (1) TMI 290

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....recting the General Manager, Ordnance Factory, Muradnagar, district Ghaziabad, the third respondent, to refund the alleged excess amount of sales tax said to have been realised by the ordnance factory from the petitioner in respect of the sales made by the third respondent to the petitioner. It is asserted that the position that the rate of tax in respect of scrap is 4 per cent has been accepted e....

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....xcess sales tax to make an application for the refund of the amount realised in excess and the State Government is liable to make the refund subject to the condition laid down under section 29-A of the Act. In view of these provisions we cannot direct the third respondent to refund the alleged excess of tax realised from the petitioner to the petitioner directly. The scheme of the Act as disclo....