TEDCO GRANITES LIMITED Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The present revision (sales tax) petition has been preferred against order dtd. 23/11/2005 passed by the Member, Rajasthan Tax Board in appeal No.49/04/Bhilwara whereby second appeal as preferred by the respondent-Department has been allowed and the order dtd. 4/6/2003 passed by Deputy Commissioner (Appeals) has been reversed and order dtd. 30/9/2000 passed by the Assessing Authority, rejecting the application of the petitioner-Company for refund of the tax, has been affirmed.

(2.) The facts of the case are that the petitioner-Company purchased rock phosphate from M/s R.S.M.M. Ltd., Udaipur amounting to Rs.3,93,21,848.00 after paying tax @3% (valuing to Rs.11,79,656.00) as moisture contents in the said rock phosphate was in excess of permissible limits, the seller M/s R.S.M.M. Ltd., Udaipur issued a credit note of the amount qua 1962.97 metric tonn rock phosphate to the petitioner-firm but did not issue credit note qua the sales tax charged by it on the said 1967.79 metric tonn of rock phosphate as it had deposited the sales tax in the State Exchequer.

(3.) Since the petitioner-Company had paid the sales tax qua the above quantity of rock phosphate to M/s R.S.M.M. Ltd. Udaipur, who had deposited the same with the State Exchequer, it suffered an excess tax qua 1962.97 MT valuing to a sum of Rs.1,08,530.00. The petitioner-firm therefore moved an application dtd. 23/10/1999 before the Assessing Authority in terms of Sec. 56(4) of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as, 'the Act of 1994') seeking refund of Rs.108530.00 qua the component of tax on value of the credit note issued by M/s R.S.M.M. Ltd., Udaipur.