1999 (8) TMI 948

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....s relief against assessment of and also recovery of interest under the Central Sales Tax Act on sales which are covered by the State sales tax laws. 2.. In the case of India Carbon Ltd. v. State of Assam reported at [1997] 106 STC 460 the Supreme Court has clearly ruled that the provision of collection of interest being not a procedural provision, it cannot be lifted from the Central sales tax ....

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....re of opinion that though the High Courts have power to pass any appropriate order in the exercise of the powers conferred under article 226 of the Constitution, such a petition solely praying for the issue of a writ of mandamus directing the State to refund the money is not ordinarily maintainable for the simple reason that a claim for such a refund can always be made in a suit against the author....