9911796707
TMI Blog2013 (2) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... iled this petition for refund of amount of ₹ 25,34,173 recovered from the petitioner as commercial tax on account of purchase of high speed diesel. As per the petitioner, it had an exemption from payment of tax. The petitioner-company is a public limited company incorporated under the Indian Companies Act. It had installed a factory at Malanpur, District Bhind. The company was registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5 and 6 charged tax from the petitioner-company of ₹ 25,34,173 on a total value of diesel of ₹ 1,26,70,869 for the period with effect from June 5, 2000 to July 6, 2000. After the aforesaid period, the respondent Nos. 5 and 6 did not charge tax in accordance with the order passed by the High Court. The petitioner-company submitted an application to Bharat Petroleum Corporation Limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent Nos. 5 and 6 paid the tax to the State of Madhya Pradesh because they had collected the tax from the petitioner. Respondent Nos. 5 and 6 in their return pleaded that the charge of rate of diesel from the petitioner including the tax is in accordance with the instructions issued by respondent No. 2 and at per the rate fixed by respondent No. 2. Because the tax has been paid by responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment. The tax was paid in accordance with instructions issued by the Commercial Tax Department to respondent Nos. 5 and 6. In such circumstances, the petitioner is entitled for the refund of amount from the State. Hence, the petition of the petitioner is allowed. The authorities-respondent Nos. 1 to 4 are directed to refund the amount of ₹ 25,34,173 (rupees twenty five lacs thirty four ..... X X X X Extracts X X X X X X X X Extracts X X X X
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