9911796707
TMI Blog2024 (6) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... plication within the prescribed period, if sufficient cause is shown. What transpires from the above is that there is a detailed mechanism prescribed under the provisions of law for claiming refund. It appears from the decision of this Court in TATA TEA LTD. AND ANR. VERSUS THE STATE OF ASSAM AND ORS [ 2015 (3) TMI 1438 - GAUHATI HIGH COURT] , that there is no entry tax leviable on the packing materials. In such situation, it appears that the petitioner has paid tax in excess of what was due to him. Be that as it may, as the Act and Rules provides a mechanism for filing application for refund in such situation, this Court is of the view that the petitioner has approached this Hon ble Court by not exhausting the remedy provided under the law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ging the impugned actions of the respondent authorities in collecting entry tax from the petitioner Company on entry of packing materials into the State of Assam for packing of goods for sale. 4. The case of the petitioner, in brief, is that Section 321 of the Entry Tax Act, 2008 exempts entry tax on goods on which sales tax is levied and such goods are sold inside the state. Section 10 (2) of the Assam Value Added Tax Act, 2003 (hereinafter referred to as the Act ) provides that when goods are sold in a container/packing material, the packing material shall be deemed to be sold along with the goods. A combined reading of Section 321 of the Entry Tax Act, 2008 and Section 10 (2) of the Assam Value Added Tax Act, 2003 makes it absolutely cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the rules made hereunder, if it is found on the assessment or reassessment, as the case may be, that a dealer has paid tax, interest or penalty in excess of what is due from him, the Prescribed Authority shall, on the claim being made by the dealer in the prescribed manner and within the prescribed time, refund to such dealer the amount of tax, penalty and interest paid in excess by him : Provided that, such refund shall be made after adjusting the amount of tax or penalty, interest or sum forfeited or all of them due from, and payable by the dealer on the date of passing of order for such refund. (2) Where the amount of input tax credit admissible to a registered dealer for a given period exceeds the tax payable by him for the period, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim filed appears to involve any mistake apparent on the record or appears to be incorrect or incomplete, based on any information available on the record, after giving the dealer the opportunity to show cause in writing against such rejection. (d) When the Prescribed Authority is satisfied that the refund claimed is due he shall record an order sanctioning the refund. (e) When the amount to be refunded is more than rupees one lakh the Prescribed Authority shall take prior approval of Deputy Commissioner before sanctioning such refund. The Deputy Commissioner shall not approve the refund if the amount to be refunded exceeds rupees three lakhs but forward such cases to the Commissioner for approval. Where the amount to be refunded is more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to adjust the amount of refund due to him, the Prescribed Authority shall set off the amount to be refunded or any part thereof against the tax, if any, remaining payable by the claimant or against the future dues. (i) The Prescribed Authority shall enter in a register in Form-40 particulars of all the refunds allowed in pursuance of assessment orders, all applications for refunds and of the order passed thereon. 10. A bare reading of Rule 29 indicates that a time frame is prescribed for making the application for refund in the prescribed Form, i.e, Form 37. Further, power is also given to the prescribed authority to condone the delay for filing the application within the prescribed period, if sufficient cause is shown. 11. What transpir ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
