State Govt cannot deny genuine claim to purchase HSD oil at a concessional rate

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 the petitioners, c...