Satyeshwar Roy, J.

1. The facts involved in both these writ petitions and the law applicable thereto are similar. They were, therefore, heard together and are being disposed of by this judgment.

2. The facts are not in dispute. The petitioner purchased from Tata Iron & Steel Company Limited (TISCO) rejects and middlings of coal, declared goods under Sec.14 of the Central Sales Tax Act, 1956 (for short "the C.S.T. Act"). The petitioner paid sales tax under the Bihar Finance Act, 1981 (for short "the Act"). The petitioner thereafter sold part of the coal so purchased by it from TISCO in the course of inter-State trade and commerce during the period August, 1982 to March, 1983 in one case and April, 1983 to March, 1984 in the other case. Central sales tax was also paid by the petitioner. The assessment, both under the Act and the C.S.T. Act, was completed by order dated 17th June, 1984 in one case and 22nd February, 1985 in the other case.

The petitioner made a claim in the prescribed form for refund of the sales tax paid under the Act. This was done as, the petitioner contended, it was entitled under Clause (b) of Sec.15 of the C.S.T. Act. By order as contained in annexure 4,