2011 (1) TMI 1300

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....956 and has its registered office at Mugalsarai in the State of Uttar Pradesh. The company supplies goods to the East Central Railway in the State of Bihar, for which it is liable to pay Central sales tax at the rate of four per cent per annum. It is the grievance of the company that though it has paid Central sales tax as required and is evidenced by the invoice produced on the record of the petition the railway continued to deduct four per cent of the contract amount as envisaged by section 41 of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as, "the Act of 2005"). The petitioner has, therefore, demanded refund of the sum of Rs. 4,62,528 already deducted by the railway and for a relief restraining the railway from deducting....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso relied upon section 8 of the Act of 2005 to emphasise that the burden of proof lies on the assessee. The railway was, therefore, justified in deducting the amount of tax under the Act of 2005 in consonance with the provisions contained in section 41 of the Act of 2005. He has further submitted that in absence of the State Government before the court, no order for refund of the amount should be made against the railway. Section 41 of the Act of 2005 provides for advance recovery of tax from works contractors. Clause (c) of sub-section (2) thereof provides for production of a certificate issued by the Deputy Commissioner of Commercial Taxes, etc., to the effect that the demand or any part thereof relates to such transfer of property in....