Carbon Resources Pvt. Ltd. Vs State of Assam (Gauhati High Court)
Gauhati High Court directed reimbursement of Value Added Tax paid on Raw Petroleum Coke purchased within the State of Assam in accordance with the provisions of Section 15[b] of the Central Sales Tax Act.
Facts- During the period under reference, the petitioner purchased Raw Petroleum Coke [RPC] within the State of Assam on payment of local taxes and after conversion of Raw Petroleum Coke [RPC] into Calcined Petroleum Coke [CPC], different quantities of Calcined Petroleum Coke [CPC] were sold in the course of inter-State trade or commerce during the relevant Assessment Years under reference and it paid tax on such sold Calcined Petroleum Coke [CPC] as per the provisions of the Central Sales Tax Act, 1956 and other provisions of law in force.
It is the case of the petitioner that as per Section 15[b] of the CST Act, where any tax was levied under the local law on the sale or purchase of any goods referred to in Section 14 of the CST Act and such goods were subsequently sold in the course of inter-State trade or commerce and Central Sales Tax was paid thereon, the amount of tax paid under the local tax law was reimbursable to the dealer paying such taxes.
