Civil Writ Petition No.7287 of 2011 -1- *** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.7287 of 2011 Date of decision: 27.4.2011 Ambuja Cements Ltd. ...Petitioner Versus The State of Haryana and others ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Sandeep Goel, Advocate for the petitioner ADARSH KUMAR GOEL, J. This Petition seeks a direction for refund of excess tax paid by the petitioner. Case of the petitioner is that vide order dated 30.8.2007 in Civil Writ Petition No.1576 of 2002 filed by the petitioner, this Court held that rate of tax to be applied cannot be with reference to published MRP but on the basis of actual sale price. Reliance was placed on the judgment of State of Rajasthan Vs. Rajasthan Chemists Association (2006) 147 STC 542 (SC). Consequently, the petitioner became entitled to refund of excess tax paid and made necessary applications dated 21.11.2007 Annexure P-7 and dated 19.11.2010 Annexure P-10. However, respondent no.2 failed to respond to the prayer of the petitioner without any valid reason. We have heard learned counsel for the petitioner. Civil Writ Petition No.7287 of 2011 -2- *** Without expressing any opinion on merits, we direct respondent no.2 to take a decision on the applications of the petitioner in accordance with law within two months from the date of receipt of a copy of this order. The petition is disposed of. (Adarsh Kumar Goel) Judge April 27, 2011 (Ajay Kumar Mittal) Pka Judge