2013 (4) TMI 48

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....ner is a dealer in timber. Their Head Office is in Tamilnadu. For the year 2006-2007, they made Ext.P3 application for refund of the excess input tax paid by them. That claim of the petitioner was rejected by Ext.P1 order. It is challenging Ext.P1 order this writ petition is filed. 2. Case of the petitioner is that on entry of their goods into the State of Kerala they paid entry tax under the Ker....

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....he total of which is approximately 107% of the invoice price. It is stated that the petitioner paid the tax on the price so estimated. Thereafter they sold the timber at a reduced rate. The excess amount claimed by the petitioner is on account of the fact that they sold the goods at a price lower than the price estimated at the check post for the purpose of advance tax. In such case according to ....

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....goods or goods manufactured out of such goods."   6. A reading of this proviso shows that in cases where goods sold in the State at a reduced rate, the special rebate available under Section 12 shall not exceed the output tax payable in respect of such goods or goods manufactured out of such goods. If that be so, the claim made by the petitioner, does not appear to be tenable. However counse....