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M. N. VENKATACHALIAH, S. MOHAN
State Of Bihar – Appellant
Versus
Universal Hydrocarbons Company LTD. – Respondent
JUDGMENT
MOHAN, J.:—Leave granted.
2. Respondent No.1 is a private company. The respondent No. 2 is one of the directors-cum-shareholders.
3. The respondent purchases raw petroleum product. This product undergoes a process of manufacture in the factory. The ultimate commodity is Calcined Petroleum Coke (hereinafter referred to C.P.C.).
4. The respondent was subject to Sales Tax under Bihar Finance Act, 1981 (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). The respondent stated that he missed to claim the adjustment of sales tax paid on the purchase of raw materials in the returns filed for the months of July and August,1990. The admitted tax due thereon was paid. In terms of Section 15(b) of the Act the respondent was entitled to a refund of sales tax paid under Finance Act. While filing the return for the month of September, 1990, the respondent did not pay the admitted tax of Rs.1,96,072/- but claimed refund of Rs.5,22,728/- which would be adjusted towards the admitted tax of 1,96,072/- and the balance of Rs.3,26,656/- was to be refunded on account of Bihar Sales Tax paid on the direct raw
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