1. With the consent of the parties, this writ petition is taken up for consideration.

2. We have heard Mr. Subash C. Dutta, learned counsel for the petitioner and Mr. K.D.S Kotwal, learned Dy. AG on behalf of the respondents on this writ petition seeking the following prayer:—

“(i) Allow this writ petition of the petitioner; ii) Issue writ in the nature of mandamus commanding the Respondent No.2 to issue the refund along with interest @ 18% P.A.”

3. The facts giving rise to the present writ petition within narrow compass are that the writ petitioner is a partnership concern engaged in the purchase and sale of cement and other iron goods and material in Jammu. For this business, the petitioner was registered as a dealer with the Assessing Authority Sales Tax Circle J, Jammu. It appears that with regard to GST returns of the petitioner for the accounting period 1993-94, the assessment was effected under Section 7(8) of the J&K General Sales Tax Act, 1962 (hereinafter referred to as “J&K GST Act”) on 28th of August, 1995. Sub