2022 (6) TMI 1

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....Assam. 2. In the assessment order dated 01.10.2019 for the assessment year 2017-18 under Section 36(1) of the AVAT Act, 2003 read with Rule 22(1)(x) of the AVAT Rules, 2005 in paragraphs 9 to 13 thereof the assessment authority has arrived at its conclusion that there is an entitlement for refund of the local tax paid on Intra-State purchase of declared goods subject to the condition that CST is paid on Inter-State sale of such declared goods. Paragraphs 9 to 13 of the assessment order dated 01.10.2019 are extracted below: "9. Filing of refund petition of the amount of the amount paid against sales under exemption/remission of getting the Eligibility Certificate: The dealer had deposited the tax amount @ 1% (taking benefit of re....

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....of the assessment order dated 01.10.2019, the petitioner is also entitled to a reimbursement of the total tax paid on intra-State purchase of declared goods subject to the condition that CST is paid on inter-State sale of such declared goods. As there is an entitlement there is a corresponding right to make an application. 4. Dr. Ashok Saraf, learned senior counsel for the petitioner has referred to Section 50 of the AVAT Act 2003, which inter alia provides that subject to other provisions of the Act and the Rules made thereunder, if it is found on assessment or reassessment as the case may be that a dealer has paid tax, interest or penalty in excess of what is due from him, the prescribed authority shall, on a claim being made by the de....

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....as 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 such goods in the course of inter-State trade or commerce, the tax levied under such law] [shall be reimbursed to the person making such sale in the course of inter-State trade or commerce] in such manner and subject to such conditions as may be provided in any law in force in that State;] 6. A reading of Section 15 (b) of the CST Act, 1956 goes to show that the reimbursement made under the said provision has to be done in such a manner subject to such condition as provided in any law in force in that ....