TaxTMI 
TaxTMI 
2017 (7) TMI 1295
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....: 1. This writ petition has been preferred for getting reimbursement of the excess tax paid under Section 15 of the Central Sales Tax Act, 1956 (for the sake of brevity hereinafter to be referred to as the "CST Act") which is at Rs. 17,89,412/as per the order of refund passed by the respondents which is at Annexure6 to the memo of this writ petition. 2. This petitioner is manufacturing coke from coal. Coal is purchased by the petitioner from the State of Jharkhand as an intraState sale. Upon purchase of coal, the amount of tax under State Sales Tax was paid at Rs. 17,89,412.38/Paise which is equal to Rs. 17,89,412/, as mentioned in order at Annexure6 to the memo of this writ petition. 3. Coal is converted into coke and the same is sold....
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....e State of any declared goods and such goods are sold in the course of interState trade or commerce, and tax has been paid under this Act in respect of the sale of such goods in the course of interState trade or commerce, the tax levied under such law shall be reimbursed to the person making such sale in the course of interState trade or commerce in such manner and subject to such conditions as may be provided in any law in force in that State; (c) where a tax has been levied under that law in respect of the sale or purchase inside the State of any paddy referred to in subclause (i) of clause (i) of section 14, the tax leviable on rice procured out of such paddy shall be reduced by the amount of tax levied on such paddy; (ca) where a ....
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....f the case, it appears that coal was purchased by this petitioner as an intra State sale upon which State Sales Tax was paid at Rs. 17,89,412/. 9. It further appears from the facts of the case that coal was treated and was converted into coke by this petitioner and end product was sold away as an interState sale upon which Central Sales Tax was assessed and levied in view of Annexure4 at Rs. 63,80,573/. This amount has also been paid towards Central Sales Tax. 10. Looking to Section 15(b) of the CST Act, whenever any declared goods of special importance has been purchased and if under the State Sales Tax any amount of tax is paid, the same shall be reimbursed if end product is sold as inter State sale and Central Sales Tax is paid. 11....