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TMI Blog2019 (5) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the High Court has directed the appellants to reimburse the State Sales Tax paid by the respondent-writ petitioner towards the purchase of coal with statutory interest. The respondent-writ petitioner purchased coal within the State of Jharkhand. It paid sales tax in a sum Rs. 17,89,412/-. Coal was thereafter converted to coke. The coke was thereafter sold by way of inter-state sale. On the inter-state transaction, Central Sales Tax was levied and it was paid in a sum of Rs. 63,80,573/-. Thereafter, the respondent filed an application for refund of the Sales Tax paid on the inter-state purchase of coal under Section 15(b) of the Central Sales Tax Act, 1956 (hereinafter referred to as 'the Act'). A perusal of the impugned judgment would s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant that respondent has purchased coal by way of intra-state sale. What was sold by way of inter-state sale was not coal but coke. Therefore, the appellant is not entitled for reimbursement of the Sales Tax paid on coal under Section 15(b) as both goods are not same. 5. Article 286 of the Constitution of India, 1949, at the relevant time prior to its omission, read as follows: "286. Restrictions as to imposition of tax on the sale or purchase of goods. (1) *** (2) *** (3) Any law of a State shall, in so far as it imposes, or authorises the imposition of, (a) a tax on the sale or purchase of goods declared by Parliament by law to be of special importance in inter State trade or commerce; or (b) a tax on the sale or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 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 four 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 the State of any declared goods and such goods are sold in the course of inter-State trade or commerce, and tax has been paid under this Act in respect of the sale of such goods in the course of inter-State trade or commerce, the tax levied under such law shall be reimbursed to the person making such sale in the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Tamil Nadu(1998) 1 SCC 437. 11. The question, however, arises as to whether we should go into the issue which has been raised by the appellants. The respondent - writ petitioner contends that the question as to whether Coal and Coke are same goods was not at all raised before the High Court. The issue before the High Court was something different. The writ petition was filed by the respondent feeling aggrieved by the refusal to reimburse the respondent, the amount of tax paid on the intra-State transaction. Let us peruse the pleadings to ascertain as to what really the issue was before the High Court. The relief sought by the respondent - writ petitioner is as follows: "It is, therefore, prayed that Your Lordships may gracious ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.S.T. Act. He referred to the original Assessment Order for the period 2005-06 as having been passed on 17.06.2008 both under the State Sale Tax Act and C.S.T. Act. It is further its case that certain transactions have been wrongly classified as falling under the State Act and the tax was levied under the State Act. It filed an appeal before the Joint Commissioner who set aside the Assessment and remanded the matter." 13. The respondent thereupon filed Revision Petition before Commercial Taxes Tribunal complaining that instead of Appellate Authority remanding the matter back to the Assessing Officer, it should have itself decided the issue whether sales were actually inter-state and not intra-state sales. The same was dismissed. The Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duly passed under such provisions and it was contended that the application for refund in the instant case should have been in Statutory FORM XXIII and not in regular FORM XX and furthermore there should have been an issuance of excess payment notice in the statutory demand notice in Form XV. It was also contended that there was no inaction on part of the appellants. The appellants insisted on excess payment notice in the prescribed form. A supplementary counter affidavit was filed on behalf of the Assistant Commissioner of Commerce Taxes who is the 4th appellant before us. Therein, it was stated that under Memo dated 10.12.2016 for both financial years 2004-05 and 2005-06, the Joint Commissioner Commercial Taxes informed the respondent reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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