1998 (8) TMI 93

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the issuance of a writ of mandamus to declare the action of the respondents in demanding and collecting sales tax from them on the royalty and extraction charges paid for the supply of bamboo and hardwood to them from the forest for the period 1978-79 onwards as illegal, null and void and for a consequential relief of refund of the taxes so collected from them. 2. The admitted facts are that the appellants entered into an agreement on March 27, 1978 with the State Government for supply of bamboo and hardwood from the Government forest on certain terms and condition. The Sales Tax Department demanded and collected sales tax upon the value of the bamboo and hardwood removed by the appellants from the forest. Under the State Sales Tax Act....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....have passed on the burden of tax to the consumer, which would disentitle them from seeking refund of the sales tax already paid. 4. Aggrieved by the judgment of the High Court denying the relief of refund, the present appeal has been filed by the appellants. 5.The learned Counsel appearing for the appellants submitted that the High Court was not right in presuming that the appellants must have passed on the burden of tax to the consumers. He invited our attention to the case of the respondents advanced before the High Court. The High Court has observed thus : "He (the Government Pleader) submits that in the case of the this petitioner the demand is not upon the petitioner but upon the Forest Department as seller of the goods. He su....