9911796707
TMI Blog2013 (4) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act shall not exceed the output tax payable in respect of such goods or goods manufactured out of such goods. If that be so, the claim made by the petitioner, does not appear to be tenable. Unable to accept this argument of the counsel for the reason that even though purchase value is calculated including the elements specified in Section 2(n) of the Entry Tax Act, the final figure represen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07, they made Ext.P3 application for refund of the excess input tax paid by them. That claim of the petitioner was rejected by Ext.P1 order. It is challenging Ext.P1 order this writ petition is filed. 2. Case of the petitioner is that on entry of their goods into the State of Kerala they paid entry tax under the Kerala Tax on Entry of Goods into Local Area Act, 1994 and advance tax as provided u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner paid the tax on the price so estimated. Thereafter they sold the timber at a reduced rate. The excess amount claimed by the petitioner is on account of the fact that they sold the goods at a price lower than the price estimated at the check post for the purpose of advance tax. In such case according to the respondents, the claim put forward by the petitioner is untenable in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viso shows that in cases where goods sold in the State at a reduced rate, the special rebate available under Section 12 shall not exceed the output tax payable in respect of such goods or goods manufactured out of such goods. If that be so, the claim made by the petitioner, does not appear to be tenable. However counsel for the petitioner contended that the entry tax is paid on the basis of purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmined in terms of Section 2(n) of the Entry Tax Act. In so far as this case is concerned, it is on that basis, it has be concluded that the sale has been at a reduced rate. Necessarily therefore, I must hold that the rejection of the petitioner's application for refund evidenced by Ext.P1 does not suffer from any illegality justifying interference in this writ petition. Writ petition fails an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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