Case Law Details
Commissioner of Commercial Taxes & Another Vs Tata Steel Limited & Others (Calcutta High Court)
Calcutta High Court held that purchasing dealer is entitled for concessional rate of tax as they have fulfilled the conditions in Section 8 of the Central Sales Tax Act, 1956 and the Form “C” declarations having been verified and found to be in order by the concerned authority of the State of West Bengal. Thus, purchasing dealer are entitled to claim a refund of tax directly from the State of West Bengal and they are not required to make the claim through the selling dealer, IOCL.
Facts-
The writ petitioner is a registered dealer under Section 7 of the Central Sales Tax Act, 1956 (The CST Act), in the State of Jharkhand and is engaged in the business of manufacturing and mining. On October 11, 2017, the State of Jharkhand issued a circular stating that Form “C” declaration will no longer be issued to dealers if the final products manufactured by them do not fall within the amended definition of “goods” in Section 2(d) of the CST Act.
The writ petitioner filed a representation dated December 29, 2020, to the appropriate authority to refund the excess amount of CST collected by the State of West Bengal for the period from 01.04.2017 to 31.03.2018 through IOCL who had sold the goods against Form “C” declaration to the writ petitioner which can only be at the concessional rate of tax as against the full rate of tax wrongly collected. The said writ petition along with the other connected matters was allowed by common order dated December 6, 2021 which is impugned in this appeal.
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