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TMI Blog2017 (7) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... rder at Annexure6 to the memo of this writ petition, with statutory rate of interest within a period of eight weeks from the date of receipt of a copy of the order of this Court. Petition disposed off. - W.P. (T) No. 5371 of 2016 With I.A. No. 2342 of 2017 - - - Dated:- 12-7-2017 - MR. D.N. Patel, A.C.J. AND MR. Ratnaker Bhengra, J. For the Petitioner : Mr. Sumeet Gadodia, Advocate, Ms. Shilpi John, Advocate, Mr. Ranjeet Kushwaha, Advocate, Ms. Moushmi Chatterji, Advocate For the Respondents : Mr. Kumar Sundaram, J.C. to A.A.G., Mr. Abhijeet Kumar Singh, J.C. to G.P.V Oral Order Per D.N. Patel, A.C.J.: 1. This writ petition has been preferred for getting reimbursement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the petitioner for sale of coke which is at ₹ 63,80,573/. For the ready reference, Section 15 of the Central Sales Tax Act reads as under: 15. Registration and conditions in regard to tax on sale or purchase of declared goods within a State.Every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely: (a) the tax payable under that law in respect of any sale or purchase of such goods inside the State shall not exceed five per cent of the sale or purchase price thereof; (b) where a tax has been levied under that law in respect of the sale or purchase inside th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id at ₹ 17,89,412/ should have been reimbursed with interest under Section 15(b) of the CST Act. It is further submitted by the learned counsel appearing for the petitioner that excess demand notice to be annexed with the refund application is not meant for reimbursement of the State Sales Tax when the declared goods for special importance is sold as interState sale. 7. Learned counsel appearing for the respondents submitted that refund application was not in proper format and excess demand notice was not annexed with the refund application, as required under Rules 35(4) and 35(6) to be read with Rule 34(2) of the Bihar Sales Tax Rules, 1983 enacted under the Bihar Finance Act, 1981. 8. Having heard learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand notice was never annexed as per Rules 35(4) and 35(6) to be read with Rule 34(2) of the Bihar Sales Tax Rules, 1983. This contention is not accepted by this Court mainly for the reasons of following absolutely undisputed facts:( a) Sales Tax paid under the State Sales Tax by this petitioner for purchase of the coal as an intra State sale is at ₹ 17,89,412/. (b) The coal is converted into coke and now the coke is sold as an inter State sale . Hence, Central Sales Tax has to be paid @ 4% because the same is declared goods of special importance under Section 14 of the CST Act. For the Central Sales Tax, there is an order of assessment and there is payment of Sales Tax also, which is at ₹ 63,80,573/. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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