2013 (4) TMI 685

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..... AKASH SHRRVASTAVA J.- This writ petition has been filed by the petitioner seeking a direction to the respondents to return the amount of 25 per cent advance tax deposited by the petitioner for the assessment year in question. For the assessment year April 1, 2009 to March 31, 2010 the orders of assessment dated September 14, 2011 under the VAT Act as well as the Central Sales Tax Act were frame .....

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..... a specific averment has been made that 25 per cent advance tax was deposited by the petitioner which has not been refunded, we remand the matter to the appellate authority, Deputy Commissioner, Commercial Tax, Indore Division I, for the limited purpose that if the petitioner has deposited 25 per cent advance tax and if he is entitled for refund of the said advance tax deposited in accordance with .....

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