2001 (2) TMI 1006

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....all the factual aspects of the controversy forming subjectmatter of the writ petition are also admitted. 3.. The petitioner, M/s. Shivam Coke (P) Ltd., is admittedly, a dealer within the scope and ambit of the Bihar Finance Act, 1981. Admittedly also, under section 7 of this Act, the State Government is empowered to grant exemption from payment of sales tax on purchase of raw materials. Undo....

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....cate in favour of the petitioner on July 31, 1999 but making the exemption effective/applicable from September 5, 1995 till September 4, 2003 clearly suggests that the exemption shall operate retrospectively, i.e., with effect from September 5, 1995. If such exemption was to operate retrospectively, the petitioner was entitled to refund of the tax paid by it on the purchase of raw materials fro....

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....we find that the aforesaid communication dated June 29, 1999 has not been issued un der any provision of the Bihar Finance Act, 1981 or the rules made thereunder. Apart from that, a dealer who otherwise is entitled to grant of exemption and who, based on such exemption is entitled to get refund of the tax amount already paid cannot be driven to take recourse to cumbersome procedure as prescribed i....

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.... the Rules.   6.. We, therefore, while allowing this writ application pass the following order: (i) the petitioner shall make a fresh application to the Deputy Commissioner, Commercial Taxes, Dhanbad Circle, Dhanbad, within a fortnight from today. In the application the petitioner shall claim adjustment/refund of the amount of the tax already paid by it on the purchase of raw materials ....