NILESH AGENCIES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Heard Mr.G.Sarangan, learned Senior Advocate, for the appellants and Mr.Vedamurthy, learned HCGP for the respondents.

(2.) This group of writ appeals is directed against the order dated 04.12.2012 passed by learned Single Judge disposing of a batch of writ petitions bearing W.P.No.13294/2007 and connected petitions. The writ petitions were filed against the separate orders, all dated 10.05.2007, passed by the Commissioner of Commercial Taxes, Bangalore, whereby the applications, filed by the appellants/petitioners, in Form 51 of the Karnataka Sales Tax Rules, 1957, under Section 18-AA(4) of the Karnataka Sales Tax Act, 1957 (for short 'the Act') seeking revision of the taxes erroneously paid by them on their purchase of 'Gutkha', were rejected.

(3.) The appellants are registered dealers and they are engaged in sale and purchase of Gutkha. They claim refund of the taxes, which, according to them, were erroneously paid for the period 1996-97 to 2000-01 contending that they did not pass on the burden of tax on to the consumers. The appellants are the second dealers. There is no dispute that at the relevant time levy of tax on Gutkha was a single point levy. It is not the case of the appellants that sales tax was erroneously collected from the first dealers but their case is that they had erroneously paid the tax on the sale of Gutkha to the first dealer, and therefore, they are entitled for refund of the tax as provided for under sub-section(4) of 18-AA of the Act.