2023 (2) TMI 367

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....ecember, 2021. In respect of the other matters, the Government had preferred appeal before this Court in FMA 857 of 2022 and the same was dismissed by judgment dated 23rd November, 2022. The operative portion of the judgment reads as follows:- 106. In the result, the appeal is dismissed and the issues which were raised are answered in the following terms:- Issues:- (1) The writ petitioner/purchasing dealer has locus standi to maintain the claim for refund of the excess tax collected directly to them and the writ petition is maintainable. (2) To be entitled to concessional rate of tax filing of Form "C" declaration is mandatory. However, the time limit prescribed for filing such declarations is directory a....

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.... petitioner and deposited by IOCL with the Exchequer of the State of West Bengal. (8) The State of West Bengal/ appellants are unjustified in refusing to refund the excess tax as it had been allowing concessional rate to the writ petitioners before and after the disputed period. (9)The circular issued by the Union of India dated 01.11.2018 is binding on the appellants/State of West Bengal as they being the agent of the Central Government for levy and collection of Central Sales Tax and non-refunding of the excess tax collected is contrary to the instruction dated 01.11.2018. 107. In the light of the conclusion which we have arrived at, the order and directions issued by the learned Single Bench stands affirmed and....

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....der. (3) Having held that the rejection of the Form "C" declarations was erroneous, unsustainable and illegal the assessment order dated 30.06.2020 to the said extent is set aside. (4) The writ petitioner is entitled to the concession rate of tax as they have fulfilled the conditions in Section 8 of the Central Sales Tax Act, 1956 and the Form "C" declarations having been verified and found to be in order by the concerned authority of the State of West Bengal. (5) For the reasons set out above, it is held that the writ petitioners are entitled to claim refund of tax directly from the State of West Bengal and they are not required to make the claim through the selling dealer, IOCL. (6) Refund cannot be den....