9911796707
TMI Blog1993 (2) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent/writ petitioner is entitled to exemption under the West Bengal Sales Tax Act and also under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. The *Reported in [1993] 88 STC 337. consequences of the said order is that the assessments which had been made stood set aside and quashed and the petitioner is entitled to the refund of the sum that was collected by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 75 under the West Bengal Sales Tax Act, 1954 and a further sum of Rs. 49,921.74 was deposited as and by way of entry tax. In view of the judgment referred to above, the assessments which had been made denying the exemption have to be revised and the respondent/writ-petitioner will be entitled to refund of the said sums of Rs. 9,825.50 and Rs. 49,921.74. It is stated that the said amounts have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Taxation Laws (Second Amendment) Act, 1983, from the first day of the month next following the expiry of three months from the date of such order up to the month preceding the month in which the refund is made in the manner referred to in section 12, upon the amount of tax refundable to him according to such order." "Section 8B. Interest payable by the prescribed authority.-The prescribed aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spose of this application by the following order: So far as the amount of Rs. 9,825.50 is concerned the petitioner will be entitled to refund along with interest in accordance with section 10B of the Bengal Finance (Sales Tax) Act, 1941 or section 8B of the West Bengal Sales Tax Act, 1954, as the case may be. There is no provision for payment of interest under the Entry Tax Act. However, havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions contained in this order within two months from the date of communication of this order. Mr. Dutta has submitted that he did not have any opportunity to verify, whether the amounts mentioned hereinbefore are correct or not. In that view of the matter, before making any refund the State respondents will look into the challans or any other documents in support of the payment made which shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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