9911796707
TMI Blog2001 (2) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.. The petitioner, M/s. Shivam Coke (P) Ltd., is admittedly, a dealer within the scope and ambit of the Bihar Finance Act, 1981. Admittedly also, under section 7 of this Act, the State Government is empowered to grant exemption from payment of sales tax on purchase of raw materials. Undoubtedly, a notification under the aforesaid section 7 of the Act was issued on September 22, 1995 vide S.O. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 5, 1995 till September 4, 2003 clearly suggests that the exemption shall operate retrospectively, i.e., with effect from September 5, 1995. If such exemption was to operate retrospectively, the petitioner was entitled to refund of the tax paid by it on the purchase of raw materials from the selling dealers. The petitioner's grievance is that despite such entitlement, the petitioner has not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ihar Finance Act, 1981 or the rules made thereunder. Apart from that, a dealer who otherwise is entitled to grant of exemption and who, based on such exemption is entitled to get refund of the tax amount already paid cannot be driven to take recourse to cumbersome procedure as prescribed in paragraph 5 of the aforesaid communication. Secondly, a selling dealer collecting tax on sale of raw materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner shall make a fresh application to the Deputy Commissioner, Commercial Taxes, Dhanbad Circle, Dhanbad, within a fortnight from today. In the application the petitioner shall claim adjustment/refund of the amount of the tax already paid by it on the purchase of raw materials and to which it is entitled in terms of the exemption certificate dated July 31, 1999; (ii) on receipt of such repr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
