GOPAL RAO EKBOTE, J.

( 1 ) THE petition is for the issue of a writ of certiorari to quash the order refusing to refund the sales tax paid, passed on 12th January, 1970, served on the petitioner on 3rd February, 1970.

( 2 ) THE petitioner is a dealer in groundnuts. It purchases groundnut and after decorticating sells the kernel. These transactions of sale are both intra-State as well as inter-State.

( 3 ) FOR the assessment years 1964-65 to 1967-68 both inclusive, the petitioner was assessed to the purchase tax to certain amounts. On appeal the tax relating to the year 1964-65 was reduced, so also for the year 1965-66. The petitioner paid for the said four years tax totalling to rs. 13,597-12 P. For the said four years the petitioner effected inter-State sales to a large extent. The Central Sales Tax however, was not levied on the said turnover. The inter-State sales were conducted in the same assessment years.

( 4 ) THE petitioner was entitled to the refund of the sales tax which he has paid as above, because of the inter-State sales in the same assessment years.

( 5 ) THE petitioner originally asked for a writ of mandamus directing therespondent to refund the tax paid. He, however

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