Purchasing dealer entitled to claim refund of excess CST paid

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-...