2013 (3) TMI 108

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....V.SR GOVERNMENT PLEADER SRI.MANOJ KUNJACHAN JUDGMENT   Petitioner was the Proprietor of a small scale industrial unit by name Deccan Cable Industries, which was a dealer on the rolls of the respondent. Ext.P1 is the proceedings issued by the General Manager, District Industries Centre, Kollam dated 20/9/07, which recognises the eligibility of the petitioner for an exemption from sales t....

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....joying the stay order. On the issuance of Ext.P1 order exempting the petitioner from liability for payment of tax for seven years w.e.f. 12/10/91, petitioner claimed refund of the tax paid during the seven years period. That claim of the petitioner was considered and pursuant to the directions of this Court in WP(C) No. 4223/10, Ext.P3 order dated 13/4/2010 was issued by the respondent. Virtually ....

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....n of tax without authority of law. Therefore, such unauthorisedly collected amount is liable to be refunded to the petitioner. Any other view if taken will render Ext.P1 otiose and such a view cannot be adopted. Therefore, the view taken in Ext.P3 that there is no specific order by the appellate authorities requiring refund of the amounts collected from the petitioner is absolutely illegal and can....