Bombay Tyres International Ltd. Vs. Collector of Central Excise, Indore
EmailAppeal: Civil Appeal No. 1909 of 1997
Petitioner: Bombay Tyres International Ltd.
Respondent: Collector of Central Excise, Indore
Apeal: Civil Appeal No. 1909 of 1997
Judges: J.S. VERMA, C.J. & K. RAMASWAMY & B.N. KIRPAL, JJ.
Date of Judgment: Nov 07, 1997
Head Note:
SALES TAX
Central Sales Tax Act
Refund – No proof or material to show that the burden of tax was not passed on to the consumers – Tax paid by assessee under protest in view of judgment in MafatLal Industries Ltd.’s case. Held that assessee was not entitled to refund, after the decision in Mafat Lal Industries case.
JUDGEMENT:
O R D E R
1. Inspite of our earlier order dated 26.3.1997, the appellant has not produced any material to indicate that the burden of the tax was not passed on to the consumers, so that the appellant could claim refund of the tax which was paid under protest on the basis of the judgment of this Court in Mafatlal Industries Ltd. v. Union of India JT 1996 (4) SC 283. In our opinion, this alone is sufficient to disentitle the appellant to claim the refund after the decision in Mafatlal JT 1996 (4) SC 283.
2. The appeal is, therefore, dismissed.
1. Inspite of our earlier order dated 26.3.1997, the appellant has not produced any material to indicate that the burden of the tax was not passed on to the consumers, so that the appellant could claim refund of the tax which was paid under protest on the basis of the judgment of this Court in Mafatlal Industries Ltd. v. Union of India JT 1996 (4) SC 283. In our opinion, this alone is sufficient to disentitle the appellant to claim the refund after the decision in Mafatlal JT 1996 (4) SC 283.
2. The appeal is, therefore, dismissed.
