JCT LTD. Vs. COMMERCIAL TAXES OFFICER

JUDGEMENT

(1.) HEARD learned Counsels.

(2.) THESE revision petitions of the assessee are directed against the order of the Tax Board dated 9.8.2007, whereby, Tax Board upheld the order of Deputy Commissioner (Appeals) dated 28.6.2006 holding that the general notfn No. F.4(12)FDGr.lV/89 -50 dated 13.9.1989 published on 16.9.1989 S.O. No. 97 for partial exemption would not apply to the petitioner assessee in the face of subsequent notfn No. F4(30)FD/tax Div/ 2002 -147 dated 22.3.2002 [S. No. 1536] applicable to cotton being special notfn and, therefore, since the excess tax, if any, paid on the purchase of cotton over 1 1/2% was not required to be refunded vide condition No. 4 of the said notfn dated 22.3.2002, therefore, assessee could not claim any refund of excess tax paid over one and a half percent on purchase of cotton by him during the period after 22.3.2002.

(3.) THESE submissions are opposed by learned Counsel for the respondent -Revenue.