Sanjay Karol; CJ. - (1.)The sole issue which arises for consideration in the present petition is as to whether petitioner is entitled to receive the amount unauthorisedly deducted as tax, in the currency agreed upon by the parties or not.
(2.)In the present petition, petitioner lays challenge to the Memorandum dated 16th June, 2017 issued by the Joint Secretary to the Government of Tripura, Finance Department according administrative approval for a refund of Rs. 1,08,61,531/- (Rupees One crore eight lakhs sixty one thousand five hundred thirty one) only in favour of the petitioner. Such amount is towards deduction of tax deducted under the provisions of the Tripura Value Added Tax, Act, 2004 (for short, TVAT Act) directed to be refunded, for having deducted without any authority of law.
(3.)That petitioner is entitled to refund of the amount is no longer in dispute. The only issue being as to whether, it has to be in U.S. Dollars or Rupees.
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