TaxTMI 
TaxTMI 
2003 (3) TMI 678
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....ner in somewhat identical circumstances had approached the Karnataka Appellate Tribunal in the matter of levy of entry tax on the petitioner-factory, Ammasandra. The Tribunal, by a detailed order allowed the petition and accepted the contention of the petitioner. According to the petition averments, the petitioner is therefore not liable to pay the entry tax for entry of goods in the petitioner-factory. In the light of the subsequent Tribunal's order, the petitioner made a refund claim on the Oil Corporation and the Oil Corporation in turn made a demand of refund on the Government. The Government rejected the same in terms of annexure B. 2. Pursuant to notice, the respondents have entered appearance. Indian Oil Corporation-the first respon....
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.... has been collected is proper and legal. They further say that in the absence of any averment with regard to passing over all the tax, no refund claim is permissible in law. 5. Sri Sarangan, learned Senior Counsel appears for the petitioner. He invites my attention to section 3-BB and section 18-A of the relevant tax laws to contend that the petitioner is entitled for relief at the hands of this Court. According to him, in the light of the Tribunal's order the collection of entry tax is unsustainable in law. He wants a refund by the Government. 6.. Sri K.P. Kumar, learned counsel appearing for the respondents says that at no point of time, the petitioner made any grievance, whatsoever in the matter of collection. It is only after the dec....
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....ong with the interest calculated under clause (ii) of this sub-section shall be recoverable in the manner specified in section 8. (3) Notwithstanding anything contained in this Act, or in any other law for the time being in force, any amount paid or payable by any dealer under sub-section (1) shall, to the extent it is not due as tax be forfeited to the State Government and be recovered from him and such payment or recovery shall discharge him of the liability to refund the amount to the person from whom it was collected. (4) Where any amount is paid or recovered by or from any dealer under sub-section (1) or (3), a refund of such amount or any part thereof can be claimed from the State Government by the person from whom it was realised b....