2013 (2) TMI 654

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....it, Government Advocate and A.K. Jain Heard. The petitioner has filed this petition for refund of amount of ₹ 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 Companies Act. It had installed ....

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....ion certificate without payment of tax. Thereafter, respondent Nos. 5 and 6 charged tax from the petitioner-company of ₹ 25,34,173 on a total value of diesel of ₹ 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 Court. The petitioner-compa....

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....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 and at per the rate fixed by ....