9911796707
TMI Blog1999 (8) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... which are covered by the State sales tax laws. 2.. In the case of India Carbon Ltd. v. State of Assam reported at [1997] 106 STC 460 the Supreme Court has clearly ruled that the provision of collection of interest being not a procedural provision, it cannot be lifted from the Central sales tax laws into the State laws. 3.. The writ petitioner relies on this case heavily and submits that amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owers conferred under article 226 of the Constitution, such a petition solely praying for the issue of a writ of mandamus directing the State to refund the money is not ordinarily maintainable for the simple reason that a claim for such a refund can always be made in a suit against the authority which had illegally collected the money as a tax." 7.. No doubt a suit is ordinarily the remedy for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t amounts recovered from the writ petitioner as given by the learned advocate for the writ petitioner be kept on record countersigned. 11.. There will be rule absolute as prayed for in terms of prayers (a) and (b) of the writ petition. 12.. Let the concerned respondents refund by way of payment to the writ petitioner three several sums of Rs. 1,38,942, Rs. 5,880 and Rs. 49,920 within six weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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