TaxTMI 
TaxTMI 
2019 (5) TMI 757
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....ransaction, Central Sales Tax was levied and it was paid in a sum of Rs. 63,80,573/-. Thereafter, the respondent filed an application for refund of the Sales Tax paid on the inter-state purchase of coal under Section 15(b) of the Central Sales Tax Act, 1956 (hereinafter referred to as 'the Act'). A perusal of the impugned judgment would show that with the refund application, excess demand notice was not allegedly sent as per Rules 35(4) and 35(6) read with Rule 34(2) of the Bihar Sales Tax Rule, 1983. The High Court, however, rejected the contentions on the following reasons: "14. The contention raised by the learned counsel appearing for the respondents that with refund application excess demand notice was never annexed as per Rules 35(4) and 35(6) to be read with Rule 34(2) of the Bihar Sales Tax Rules, 1983. This contention is not accepted by this Court mainly for the reasons of the following absolutely undisputed facts: (a) Sales Tax paid under the State Sales Tax by this petitioner for purchase of the coal as an intrastate sale is at Rs. 17,89,412/-. (b) The coal is converted into coke and now the coke is sold as an inter-state sale. Hence, Central S....
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....coke in all its forms, but excluding charcoal: Provided that during the period commencing on the 23rd day of February, 1967 and ending with the date of commencement of section 11 of the Central Sales Tax (Amendment) Act, 1972 (61 of 1972) this clause shall have effect subject to the modification that the words "but excluding charcoal" shall be omitted." 8. Now, it is necessary to advert to Section 15 of the said Act: "15. Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State.- Every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely:- (a) the tax payable under that law in respect of any sale or purchase of such goods inside the State shall not exceed four per cent of the sale or purchase price thereof; (b) where a tax has been levied under that law in respect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of inter-State trade or commerce, and tax has been paid under this Act in respect of the sale of....
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....ur Lordships may graciously be pleased to issue Rule Nisi calling upon the Respondents to show cause as to why; (i) An appropriate writ/order/direction, including Writ of Mandamus, be not issued directing the Respondents to issue Refund Payment Order to the petitioner for an amount of Rs. 12,32,496/- pertaining to the Financial Year 2005-06, being the admitted amount adjudicated by Respondents themselves in terms of Section 15(b) of the Central Sales Tax Act, 1956 towards the claim of the petitioner for reimbursement of the tax levied by the State Government under the Bihar Finance Act, 1981 on declared goods which were subsequently sold in course of inter-State trade and commerce. Further appropriate writ/order/directions, including Writ of Mandamus, be not issued directing the Respondents to pay statutory interest to the petitioner @ 9% per annum in terms of Section 43 of the Bihar Finance Act, 1981 from the expiry of the period of six months from the date of receipt of the application of refund filed by the petitioner till the date when Refund Payment Order is issued in favour of the petitioner." 12. The case that was set up before the High Court was inter a....
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....fferent goods mentioned under Section 15(b) of the Act was not raised. The question set up in the counter affidavit was that refund can be claimed only in the event where a separate order has been duly passed under such provisions and it was contended that the application for refund in the instant case should have been in Statutory FORM XXIII and not in regular FORM XX and furthermore there should have been an issuance of excess payment notice in the statutory demand notice in Form XV. It was also contended that there was no inaction on part of the appellants. The appellants insisted on excess payment notice in the prescribed form. A supplementary counter affidavit was filed on behalf of the Assistant Commissioner of Commerce Taxes who is the 4th appellant before us. Therein, it was stated that under Memo dated 10.12.2016 for both financial years 2004-05 and 2005-06, the Joint Commissioner Commercial Taxes informed the respondent regarding rejection of its application for refund. Therein, it was again reiterated that the respondent is required to submit the statutory FORM XXIII. Thereafter, respondent filed an application to amend its writ petition seeking to challenge the orders o....