2015 (12) TMI 176

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.... articles 286 and 269(g) and (h) read with entries 92A, 92B of List I, Schedule VII of the Constitution of India. Further, a writ of certiorari has been sought for quashing the orders dated May 20, 2002 (annexure P1) and December 23, 2002 (annexure P2). 2. The petitioner is engaged in the husking of paddy and sale of rice, etc. It filed its statutory returns for the assessment year 1997-98. The Assessing Officer vide order dated May 20, 2002 (annexure P1) completed the assessment. During the year in question, the petitioner sold rice within the State to the registered dealers as also made inter-State sales. Rice was also supplied to the District Food and Supply Commissioner (DFSC) under Rice Procurement Levy Order and was sent outside th....

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.... as under (page 581 in 35 VST): "18. Since they had collected the purchase tax, they were required to deposit the same in the Government exchequer and there could be no justification for them to retain the purchase tax and appropriate the same to their own use. Retention of such purchase tax collected by the appellant amounts to unjust enrichment which is not permissible in view of the law laid down by the Constitution Bench of this court in the case of Mafatlal Industries Ltd. v. Union of India reported in [1998] 111 STC 467 (SC); [1997] 5 SCC 536." 6. The Supreme Court while examining issue No. (ii) in State of Haryana v. Liberty Enterprises [2009] 22 VST 1 (SC) had observed as under (pages 8 and 9 in 22 VST): "14. Th....

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....le 28A(2)(n) of the 1975 Rules. 15. There is one more aspect which needs to be considered. For the purpose of granting exemption from payment of sales tax under section 13B of the 1973 Act, the Legislature incorporated rule 28B on September 16, 1998 providing conditions for availing of exemption from payment of sales tax to eligible units. Under the provisions of rule 28B of the 1975 Rules, benefit of exemption was available for a specified period and up to the specified quantum. However, rule 28B provided that for the purposes of calculating the quantum of exemption availed of by the unit up to the limit of tax exemption allowed, the notional sales tax liability shall be taken into consideration. Accordingly, 'notional sales t....