GUWAHATI CARBON LTD Vs. STATE OF ASSAM

JUDGEMENT

(1.) These petitions seek direction for refund of the excess amount paid by the petitioner to the Sales Tax Department, Government of Assam. According to the petitioners, they are registered dealers under the provisions of the Central Sales Tax Act, 1956 and the Assam General Sales Tax Act, 1993, which has been replaced by the Assam Value Added Tax Act, 2003. They are engaged in conversion of calcined petroleum coke from raw petroleum coke and selling the same in the course of inter-State trade or commerce. The raw coke is purchased from different refineries on payment of tax. Section 30 of the Assam General Sales Tax Act, 1993 provides for refund where tax is levied on sale and purchases of declared goods which are subsequently sold in the course of inter-State trade. Accordingly, the petitioner applied for refund stating that local sales tax was not attracted and, therefore, the amount paid was required to be refunded. The application was rejected by the Government of Assam vide order dated September 25, 2008 (annexure 4 in W.P. (C) No. 4586 of 2008) as follows:

(2.) We have heard learned counsel for the parties.

(3.) The learned counsel for the petitioners submits that the view taken above is directly in conflictwith the judgment of the honourable Supreme Court in State of Bihar v. Universal Hydrocarbons Co. Ltd., 1995 96 STC 204 laying down as follows (pages 209 and 210 in 96 STC):