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2021 (8) TMI 1437

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..... n and Child Development and Respondent No. 3 - The Director, Integrated Child Development Services Scheme (ICDS) to make payment/ reimburse to the petitioners an amount of Rs. 2,94,81,844/- along with interest of Rs. 4,47,16,002/- towards the outstanding differential VAT amount of 0.5% for the 62 invoices issued by Petitioner No. 1 - M/s. Kota Dall Mill, arising from the Agreements dated 03.02.2010, along with further interest from 11.06.2021; (B) to direct the Respondent No. 2 - Commissionerate of Women and Child Development and Respondent No. 3 - the Director, Integrated Child Development Services Scheme (ICDS) to take a decision on the issue which as per their letters dated 06.12.2019 and 05.10.2020 were .....

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..... uted between the State and writ-applicant for supply of supplementary nutrition food referred to above under the scheme, wherein, it was agreed upon that the Value Added Tax [for short 'the VAT'] as applicable shall be payable to the supplier. At the time of execution of the aforesaid agreement, the VAT was 4% which was further revised by the Government of Rajasthan from 4% to 5% during the budget session 2010-11. The revised rate was applied by the department in accordance with the terms and conditions of the agreement. Later, the Government of Rajasthan, Finance Department, Tax Division issued a Notification dated 01.02.2016 [Page-121, Annexure-E] wherein the VAT rate came to be further revised from 5% to 5.5%. 4. It appears that in view .....

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..... decision has been taken past 05 years. What is the good reason for the State? The State does not seem to be finding any fault of any nature with the writ-applicants and the contracts entered into with the writ-applicants. 9. In last 05 years, how many times, the State Purchase Committee must have met to discuss other issues. This is something which is quite disturbing and a matter of concern. A huge amount is to be paid to the writ-applicants. This amount has to be utilized for the business. Withholding such a huge amount for an indefinite period would create trouble in the business. 10. We would like to give one last chance to the State Purchase Committee to convene a meeting, look into the invoices produced by the writ-applicants and t .....

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