Refund denied for excess tax paid on entry of packing materials in Assam. Petitioner directed to apply u/s 50 within 1 month.

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....The High Court held that the petitioner Company, which paid entry tax on packing materials in Assam, may be entitled to a refund as per Rule 29(1) of Assam Value Added Tax Rules, 2005. The Court noted a detailed refund mechanism under the law and referenced a previous case where no entry tax was leviable on packing materials. The Court ruled that the petitioner must first exhaust the statutory remedy by applying for a refund under Section 50 of the Act within one month. The time spent from filing the writ petition will be excluded in calculating the deadline for the refund application. The petition was disposed of accordingly.....