GEC ALSTHOM INDIA LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) SINCE the relief claimed in the interlocutory application and that in the main writ petition is the same we dispose of the main writ petition with the consent of the learned counsel on both sides. The petitioner is a Calcutta based firm which had entered into contracts with Government of India for supply of certain Mint equipments to Bombay, Calcutta and Hyderabad for the purpose of modernisation of the Mints. So far as the supplies of equipments made to Hyderabad, the Central Sales Tax was paid in West Bengal, the sales being interstate sales and the table to Annexure -B1 appearing at page No. 19 of the material papers shows that as against the invoice amounts Rs. 34,91,640/ - the Central Sales Tax of Rs. 1,30,408/ - has been paid. However, since respondent No. 4, General Manager, India Government Mint, Cherlapally, Hyderabad, deducted an amount of Rs. 1,11,732/ - as tax due and payable by the petitioner, the petitioner took exception to the deduction contending that the transaction is interstate transaction and hence no tax is payable under the State Act. Respondent No. 4 referred the matter to respondent No. 2, Commercial Tax Officer, Secunderabad and has also deposited the amount in his favour. As against such action of respondent No. 4 the present writ petition has been filed claiming refund of the amount purported to be illegally collected from him.

(2.) THE petitioner was informed by respondent No. 4 by letter dated 26.11.1996 that it is not possible for them to reimburse the W.C.T. amount of Rs. 1,11,732/ - which has already been deducted from his bills and deposited with the Commercial Tax Officer, Secunderabad and advised him, if so desired, to approach the Commercial Tax Officer, Secunderabad for refund of the amount deducted and deposited with them. When the matter was called the learned Government Pleader had taken notice and submits on instructions that the amount is not deductible and that some time may be given for making the refund. Considering such submission this writ petition is disposed of allowing time as prayed for. Six weeks time is granted for making the refund of W.C.T. of Rs. 1,11,732/ - collected from the petitioner and deposited with the Commercial Tax Officer, Secunderabad. Refund be made accordingly. Writ Petition is disposed of.