- (1.) Heard counsel for the parties.
(2.) This petition is filed for quashing impugned orders dated March 14, 1995, annexure 4 to the writ petition, refusing to entertain the refund applications made by petitioners.
(3.) Brief facts are that for the assessment years 1986-87 and 1987-88, the petitioners purchased chocolate from M/s. Hindustan Coka Products Limited, Ghaziabad, which was subsequently renamed as Cadbury India Limited. There was come confusion about the rate of tax. The belief was that the rate of tax was 8.8 per cent and at that rate the tax was realised by Cadbury India Ltd., from the petitioners and the same had been deposited with the department. When the assessment was completed on M/s. Hindustan Coka Products Ltd.--predecessor of Cadbury India Ltd.--sales tax in the assessment was levied at the rate of 8.8 per cent. The dispute was carried in appeal and then the rate of tax was reduced to 5.5 per cent from 8.8 per cent. This is how the petitioners-purchasing dealers became entitled to refund under Section 29-A(3) of the U.P. Trade Tax Act (briefly, "the Act").;