By order dated 8.1.1990, a penalty of Rs.
In terms of Section 15 b of the act, the respondent was entitled to refund of sale tax paid under Finance Act.
1,96,072 but claimed refund of Rs.
2 SCR 627 The Judgment of the Court was delivered by MOHAN, J. Leave granted.
5813/91 before the High Court of Patna.
Ac cordingly, the writ petitions were allowed.
5,22,728 which would be adjusted towards the admitted tax of 1, 96,072 and the balance of Rs.
While filing the return for the month of September, 1990, the respondent did number pay the admitted tax of Rs.
9,852.85 was imposed.
The application for refund was companysidered by the Assistant Commissioner and the same was dismissed since the claim for refund was against law.
Against this order, respondent preferred C.WJ.C. No.
While that application was pending, he preferred W.J.C. No.
While disposing of the writ petition, the High Court Ordered 5.9.1991 to companysider the claim of refund and pass orders.
The respondent stated that he missed to Claim the adjustment of sales tax paid on the purchase of raw materials in the returns filed or the months of July and August, 1990.
The respondent No.
3,26,656 was to be refunded on account of Bihar Sales Tax paid on the direct raw materials purchased for the months of July, August and September, 1990.
The respondent purchases raw petroleum product.
By numberice dated 2.2.1991, the dealers was called Upon to substantiate his claim.
This product under goes a process of manufacture in the factory.
On a companysideration of the matter, the Joint Commissioner by order dated 16.12.1991 rejected the claim.
1994 SUPPL.
Both C.W.J.C. Nos.7549/90 and 415/92 came to be disposed of under a companymon order dated 10.4,92 which impugned in this civil appeal.
The respondent was subject to Sales Tax under Bihar Finance Act, 1981, Act hereinafter referred to as Finance Act on the sale of C.P.C. as well as the Central Sales Tax Act, 1956 hereinafter referred to as the Act .
Thereafter the respondent filed an application of refund for Rs.
1 is a private companypany.
The ultimate company modity is Calcined Petroleum Coke hereinafter referred to C.P.C .
7549/90.
17,65,987.01 for the period 1986 87 under Section 15 b of the Act read with Rule 35 of Bihar Sales Tax Rules 1983.
2 of the director cum shareholders.
The admitted tax due thereon was paid.
19,22,340.12 for the period 1985 86 and Rs.
Thereupon, the respondent preferred C.WJ.C. 415 of 1992.
Respondent No.
