2013 (2) TMI 654

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....he Respondents : Raghvendra Dixit, Government Advocate and A.K. Jain Heard. The petitioner has filed this petition for refund of amount of Rs. 25,34,173 recovered from the petitioner as commercial tax on account of purchase of high speed diesel. As per the petitioner, it had an exemption from payment of tax. The petitioner-company is a public limited company incorporated under the Indian ....

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....companies on the basis of exemption certificate without payment of tax. Thereafter, respondent Nos. 5 and 6 charged tax from the petitioner-company of Rs. 25,34,173 on a total value of diesel of Rs. 1,26,70,869 for the period with effect from June 5, 2000 to July 6, 2000. After the aforesaid period, the respondent Nos. 5 and 6 did not charge tax in accordance with the order passed by the High Cour....

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.... which was purchased by the petitioner from respondent Nos. 5 and 6 as raw material and respondent Nos. 5 and 6 paid the tax to the State of Madhya Pradesh because they had collected the tax from the petitioner. Respondent Nos. 5 and 6 in their return pleaded that the charge of rate of diesel from the petitioner including the tax is in accordance with the instructions issued by respondent No. 2....