2005 (8) TMI 635

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....ted August 20, 2004 levying tax on the disputed turnover of Rs. 5,92,52,237 for the said assessment year 2003-04. The assessing authority rejected the claim of the petitioner that the entire turnover is exempted from the tax in view of G.O. Ms. No. 1091 dated June 10, 1957 and accordingly levied the tax on the disputed turnover, which inter alia, includes the sale turnover of cream and SNF (solid not containing fat). 2.. The petitioner preferred an appeal under section 19 of the Act before the second respondent challenging the order of the assess ment dated August 20, 2004. That at the time of filing of the appeal, the petitioner, as is required under the second proviso to sub-section (1) of section 19 of the Act, has deposited an amount o....

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....ount of Rs. 7,01,282 together with interest at 18 per cent. 5.. This Court vide its order dated June 17, 2005 required the respondents to file counter within two weeks. The matter came up for consideration on July 1, 2005 and was again adjourned at the request of the learned Standing Counsel for the department and again was taken up on July 8, 2005 on which date the court made an observation that it is eminently a fit case where the department is required to refund the amount. Nothing happened thereafter. The matter came up for consideration before us on August 3, 2005 on which date we have also expressed our opinion that it is a fit case where the department should refund the amounts and preferably by handing over either demand draft or c....