State being an ‘Agent’ for Collection of CST, cannot Refuse Refund of Excess Tax Paid by Purchasing Dealer: Calcutta HC [Read Order]

Agent - Collection of CST - CST - Refund - Refund of Excess Tax - Excess Tax - Tax - Calcutta HC - taxscan

In a major relief to Tata Steel, the Calcutta High Court has allowed a plea seeking to grant of refund of excess CST paid as a purchasing dealer. The petitioner, M/s Tata Steel is a registered dealer under Section 7 of the Central Sales Tax Act, 1956 (The CST Act), in the State of Jharkhand…

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COMMISSIONER OF COMMERCIAL TAXES vs TATA STEEL LIMITED

Counsel for Appellant:   Mr. S.N. Mookherjee, Mr. Anirban Ray and Mr. T.M. Siddique

Counsel for Respondent:   Mr. Kavin Gulati, Mr. Sumeet Gadodia and Mr. Avi Tandon

CITATION:   2022 TAXSCAN (HC) 913

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