Reimbursement VAT paid on Raw Petroleum Coke purchased within Assam allowed

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 o...