HOTLINE CPT LTD Vs. STATE OF MP

JUDGEMENT

(1.) HEARD .

(2.) THE petitioner has filed this petition for refund of amount of Rs.25,34,173.00 recovered from the petitioner as commercial tax on account of purchase of high speed diesel.

(3.) THE petitioner- Company submitted an application to Bharat Petroleum Corporation Limited in regard to refund of tax. The Corporation informed the petitioner that the petitioner shall contact the Sales Tax Department and confirm the status of set off. Thereafter, the petitioner submitted a representation to the Commissioner,Commercial Tax, MP, that representation has been rejected vide order dated 03/12/2004 (Annexure P/1) filed along with the petition.