STATE OF RAJASTHAN Vs. NOVELTY STORE
LAWS(SC)-1994-12-75
SUPREME COURT OF INDIA
Decided on December 13,1994

STATE OF RAJASTHAN Appellant
VERSUS
NOVELTY STORE Respondents


Cited Judgements :-

MANOJ CHITRA MANDIR ANPARA SONEBHADRA VS. DISTRICT MAGISTRATE [LAWS(ALL)-1996-4-108] [REFERRED TO]
TATA SPONGE IRON LTD VS. STATE OF ORISSA [LAWS(ORI)-2000-12-32] [REFERRED TO]
SANDEEP PALACE GOPIGANJ BHADOHI VS. STATE OF U P [LAWS(ALL)-2003-11-138] [REFERRED TO]
MADHUSUDHAN CHOUDHARY VS. STATE OF BIHAR [LAWS(PAT)-1995-12-55] [REFERRED TO]
CADILA HEALTHCARE LTD VS. DEPUTY COMMISSIONER OF SALES TAX [LAWS(GJH)-2012-7-524] [REFERRED TO]
TATA SPONGE IRON LTD. VS. STATE OF ORISSA [LAWS(ORI)-2008-8-70] [REFERRED TO]
MAFATLAL INDUSTRIES LIMITED VS. UNION OF INDIA [LAWS(SC)-1996-12-104] [REFERRED TO]
SMT. JYOTI KHARE VS. STATE OF U.P. [LAWS(ALL)-2017-5-167] [REFERRED TO]


JUDGEMENT

- (1.)The orders of the High Court in the impugned appeals are to be set aside on the sole ground that the respondents after paying octroi duty have passed on the burden to the consumers and collected from the customers on the cloth purchased and sold by them. Therefore the order of refund would be an unjust enrichment for them. This Court has repeatedly held that such a refund should not be ordered. In that view of the matter without expressing any opinion on the merits during the interregnum Gram Panchayat was entitled to the refund of the amount which is already collected and passed on the burden to the consumers these appeals are to be allowed. The appeals are accordingly allowed and the writ petitions in the High Court stand dismissed.
Order accordingly.

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