Assam Lacks Procedure for Local Tax Reimbursement on Declared Goods; Authorities Must Decide Claims Based on Merits in Two Weeks.

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Full Text of the Document

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....Refund/Reimbursement of the local tax paid - Intra-State purchase of declared goods - entitlement to refund is subject to the condition that CST is paid on inter-State sale of such declared goods - is stated that under the law in force in the State of Assam, no such manner has been provided as to how the amount has to be reimbursed. - the authorities concerned shall pass a reasoned order on the claim for reimbursement purely on the merits of the claim of the petitioner within a period of two weeks - HC....