AHINSHA CHEMICALS LTD Vs. STATE OF ASSAM

JUDGEMENT

(1.) This order will dispose of W. P. (C) No. 5943 of 2011, W. P. (C) No. 5941 of 2011 and W. P. (C) No. 5840 of 2011 as the issue raised in all the petitions is the same except the assessment year and period of delay. In W. P. (C) No. 5840 of 2011, challenge is to the order dated August 3, 2011 and a direction is sought for payment of interest on the refund which was due as per the provisions of section 32 of the Assam General Sales Tax Act, 1993. Case of the petitioner is that it is manufacturing chemical from tea waste and for that purpose tea waste is purchased and tax is paid under section 7(2) of the Act. A scheme has been framed under the provisions of section 9(4) of the Act called the Assam Industries (Sales Tax Concession) Scheme, 1997 which provides for refund of tax paid to the eligible units, on application being filed within 90 days from the date of expiry of the year to which refund relates. Refund is governed by section 30 read with section 32 of the Act.

(2.) The petitioner, being an eligible unit, made an application for refund in accordance with the said scheme. Though the petitioner was found to be eligible and refund was made, since it was after five years nine months and 28 days, the petitioner claimed interest. The Superintendent of Taxes recommended that interest be paid, but the Commissioner of Taxes vide impugned order dated August 3, 2011 rejected the said claim as follows :

(3.) Aggrieved thereby, this petition has been filed.