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State Govt cannot deny genuine claim to purchase HSD oil at a concessional rate
Case Law Details
- Case Name
- M/s. Tata Steel Ltd. &
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- W.P.A. No. 5306 of 2021
- Courts
- All High Courts, Calcutta High Court
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M/s. Tata Steel Ltd. & Anr Vs State of West Bengal & Ors. (Calcutta High Court)
Facts- The main issue raised was whether petitioners/purchasing HSD oil dealers who have been denied a refund of excess tax by the Respondent State Government of West Bengal which was admittedly collected by it from the petitioners through the selling oil dealers/IOCL in West Bengal in excess of concessional rate of tax under Section 8 (1) read with Section 8 (3) and 8 (4) of Central Sales Tax Act, 1956 and which were paid under compelling extraordinary circumstances beyond its control of t...
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