2017 (12) TMI 1851

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....i, M/s. Indian Oil Corporation Limited, M/s. Bharat Petroleum Corporation Ltd.<br>VAT and Sales Tax<br>2017 (12) TMI 1851 - MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 22-12-2017<br>W.P. Nos. 33785 to 33787 of 2017 - -<br>CST, VAT & Sales Tax<br>Hon&#39;ble Mr. Justice T.S. Sivagnanam For the Petitioners in all W.Ps. : Mr. R.L. Raman Senior Coun....

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....ioners and the respondent/Oil Corporations. 3. The refund claim is based upon the exemption orders passed by the Government, in G.O.Ms.No.103 of Commercial Taxes and Registration (B2) Department, dated 01.08.2012 and G.O.Ms. No.6 of CT and RE Department, dated 06.02.2013, which granted exemption with retrospective effect. When the petitioners brought the matter to the attention of the responden....

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.... with regard to the refund claim, the first respondent should definitely consider the petitioners&#39; request and pass appropriate orders, for which purpose, the first respondent shall call for appropriate report from the respondent/Deputy Commissioner (CT), Large Tax Payers Units -I and IV respectively. 5. In the light of the above, these Writ Petitions are disposed of, by directing the first....