G D KUMAR Vs. STATE OF BIHAR

JUDGEMENT

(1.) The facts involved in both these writ petitions and the law applicable thereto are similar. They were, therefore, heard together and are being disposed of by this judgment.

(2.) The facts are not in dispute. The petitioner purchase from Tata Iron and Steel Company Limited (TISCO) rejects and middlings of coal, declared goods under Section 14 of the Central Sales Tax Act, 1966 (for short 'the C. S. T. Act'). The petitioner paid sales tax undei the Bihar Finance Act, 1981 (for short 'the Act'). The petitioner thereafter sole part of the coal so purchased by it from TISCO in course of inter-State trade and commerce during the period August, 1983 to March. 1983 in one case and April, 1983 to March, 1984 in the other case. Central Sales Tax was also paid by the petitioner. The assessment, both under the Act and the C. S. T. Act, was completed by order dated 17-6-1984 in one case and 22-2-1985 in the other case. The petitioner made a claim in the prescribed form refund of the sales tax paid under the Act. This was done as, the petitioner contended, it was entitled under clause (b) of Section 15 of the C. S. T. Act. By order as cantained in Annexrue-4 the claim was rejected by respondent No. 2 The ground on which this was rejected was that as the claim was not preferred with three months from the date on which the sale in course of inter-State trade and commerce was effected, the petitioner was not entitled to refund.

(3.) The petitioner has prayed for quashing Annexure-4, order dated 3-9-1986 passed by respondent No, 2 on the ground that respondent No. 2 could not have refused to refund the sale-tax on the ground of limitation.