2013 (11) TMI 1659

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, Dr. A K Saraf, Advocate, Mr. A Goyal, Advocate, Mr. T K Deb, Advocate. JUDGMENT & ORDER (ORAL) ( Deepak Gupta,CJ ) By means of this writ petition the petitioner has laid challenge to the communication dated 22nd January, 2011 sent by the Superintendent of Taxes, Government of Tripura to the M/s Bharat Heavy Electricals Ltd. directing them to deduct VAT on the gross amount of bills of the de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., [(1993) 1 SCC 364] and by this Court in Biplab Kr. Ghosh Vs. Union of India, [WP(C) 73 OF 2013]. We further direct that the petitioner should cooperate with the Assessing Officer and the assessment should be completed latest by 28th February, 2014. In case any amount is found refundable to the petitioner the same shall be refunded alongwith interest as payable under the provisions of the Tripura....