IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.7424 of 2010 ======================================== M/S ULTRA TECHNOLOGIES PRIVATE LIMITED, C- 16A, KALKAJI, NEW DELHI -110009, THROUGH ITS AUTHORIZED REPRESENTATIVE MR. KANWARESHWAR KUMAR S/O SHRI MADHESHWAR SINGH R/O ABHIYANTA NAGAR, SECTOR-Z, NEAR NTPC-I, PATNA- 800025 Versus 1. THE STATE OF BIHAR THROUGH THE CHIEF SECRETARY GOVERNMENT OF BIHAR, OLD SECRETARIAT, PATNA 2. THE COMMISSIONER OF COMMERCIAL TAXES BIHAR, NEW SECRETARIAT, PATNA 3. THE JOINT SECRETARY, DEPARTMENT OF VIGILANCE GOVERNMENT OF BIHAR, SUCHANA BHAWAN, PATNA 4. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES SOUTH CIRCLE, PATNA 5. THE ENGINEER-IN-CHIEF TECHNICAL EXAMINER CELL, VIGILANCE DEPARTMENT, BARRACK NO.3, OLD SECRETARIAT, PATNA-15 ======================================== Appearance: For the Petitioner: Mr. SURAJ SAMDARSHI For the State respondents: Mr. Piysh Lall, Assisting counsel to A.A.G.-I. For the Vigilance-Respondent: Mr. C.M.CHAURASIA Spl. P.P.(Vigilance) ======================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 03. 04.01.2011 This petition filed under Article 226 of the Constitution of India arises on account of refusal of the respondent-authorities to refund the amount of Value Added Tax admittedly refundable to the petitioner. The petitioner is a company having its registered office at New Delhi dealing in the machineries. On requisition 2 made by the Vigilance Department of the State of Bihar, it had supplied certain machineries worth Rs. 49,15,309/- to the Vigilance Department. Out of the said amount the Vigilance Department deducted a sum of Rs. 5,46,145/- as an advance against the Value Added Tax and transferred the said amount to the State Treasury. The petitioner claimed refund of the said amount on the premise that it was an inter State Sale; the petitioner had paid the Central Sales Tax over the said amount; and that it was not liable to pay the Value Added Tax in the State of Bihar. The respondent-authorities do not dispute that the transaction in question was an inter State Sale liable to Central Sales Tax. The payment of Central Sales Tax by the petitioner is evidenced by the copy of challan produced on the record of this petition. The only dispute is regarding refund of the aforesaid sum of Rs. 5,46,145/-, the petitioner not being a registered dealer in the State of Bihar. In answer to the notice issued by this Court the respondent Assistant Commissioner of Commercial Taxes, South Circle, Patna has filed counter affidavit. In paragraph-18 of the counter affidavit the deponent agrees that in the event the petitioner makes an application for refund in Form A-VIII the same shall be considered. In view of the above concession made by the Assistant Commissioner of Commercial Taxes, we allow this 3 petition. The petitioner will, within one week from today, apply for refund of the aforesaid sum of Rs. 5,46,145/- in Form A- VIII. Claim for refund of the said amount will be considered and the aforesaid amount of Rs. 5,46,145/- will be refunded to the petitioner within 15 days from the date of receipt of the application for refund made in Form A-VIII. The respondent will also pay interest at the rate of 6 per cent per annum on the aforesaid sum of Rs. 5,46,145/- from Ist July 2009 till the date of the refund of the amount. The amount of interest so calculated will be paid along with the principal amount of Rs. 5,46,145/-. In the event the respondent fails to refund the amount and pay the amount of interest as directed, the petitioner will be entitled to interest at the rate of 10 per cent per annum commencing from Ist February 2011 till the date of payment. The petition is allowed to the above extent. Parties will bear their own cost. S.Sb/- (R.M. Doshit, CJ.) (Jyoti Saran, J.)