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TMI Blog2019 (8) TMI 1873X X X X Extracts X X X X X X X X Extracts X X X X ..... U.P. [ 2005 (1) TMI 391 - SUPREME COURT] , had held that the State Government imposing Luxury Tax on gold, silver, platinum jewellery and precious stones is ultra vires the Constitution of India. Following the decision in M/s. Godfrey Philips India Ltd., V. The State of U.P., this Court had set aside the assessment orders therein, and directing the respondents to pass orders on the refund claim m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Ltd., V. The State of U.P., this Court had also in various writ petitions including W.P.Nos.26573 to 26575 of 2009, had passed an order dated 23.12.2009, set aside the assessment orders therein, and directing the respondents to pass orders on the refund claim made. The relevant portion of the said order reads as follows: 3.The petitioner placed reliance on the decision of the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king refund of the amount. The said request was however rejected by the respondents taking the view that, in the decision of the Apex Court 139 STC 537 M/s.Godfrey Philips India Ltd v. The State of U.P., there is no direction for refunding the taxes collected by the assessee. The petitioner challenges the said order based on the orders passed by this Court in similar set of circumstances on an e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 M/s.Godfrey Philips India Ltd. V. The State of U.P. The petitioner is directed to give a representation to the respondents within a period of two weeks from the date of receipt of a copy of this order and produce necessary invoice and details to show that the liability has not been passed on to the customers. On the evidence produced, the respondents shall grant the refund to the petitioner, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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