D.N. Patel, A.C.J. - (1.) Counsel for the petitioner submitted that suffice it will be for the disposal of this writ petition at this stage that if this Court is giving direction to the respondents-State to decide the refund application to be preferred by this petitioner to the Commissioner of Commercial Taxes (respondent No.2) on the basis of the documents which are filed on behalf of the petitioner in this writ petition and also on such other documents which may be filed by the petitioner at the time of hearing before the Commissioner of Commercial Taxes. It is further submitted by the counsel for the petitioner that basically under Sarva Shiksha Abhiyan, Notice Inviting Tender was published and awarded to the petitioner vide supply orders dated 02.05.2012, 30.07.2014, 30.07.2014 and 21.03.2015 for printing and supply of books for academic sessions 2012-13, 2014-15 and 2015-16. This contract was given to this petitioner having its office at Kolkata and in fact, the printing has been made at Kolkata; raw materials were purchased at Kolkata and ultimately, printed books were supplied in the State of Jharkhand and, hence, as per Schedule I - list of goods exempted from payment of Value Added Tax appended to Jharkhand Value Added Tax Act, 2005, the Books, Periodicals and Journals including Maps, Charts and Globes and Braille books. This is to be read with the notification issued by the State of Jharkhand, Commercial Taxes Department's Notification being S.O. No.208 dated 31st March, 2006 and no TDS can be deducted under Section 44 of the Jharkhand Value Added Tax Act, 2005 when the transaction is falling within sections 3, 4 and 5 of the Central Sales Tax Act, 1956. On the basis of this Schedule I to be read with the aforesaid notification issued under Section 44 of the Act of 2005, the TDS deducted by the Jharkhand Education Project Council is de hors the provision of the Act of 2005 and, hence, at least the said deducted TDS amount be refunded by the State of Jharkhand, because the Jharkhand Education Project Council has already deposited TDS deducted from the bills of the petitioner at the rate of 2% and 4% to the Government of Jharkhand on 31st March, 2016.
(2.) Thus, this petitioner is in search of adjudication of the refund application in accordance with law on the basis of the documents filed by the petitioner as well as on the basis of other documents which are to be filed by the petitioner during the course of hearing.
(3.) In view of these submissions, we, hereby direct the respondents-State to decide the application for refund to be preferred by this petitioner within a period of eight weeks from the date of receipt of the representation, on the basis of the documents on record filed by the petitioner as well as on the basis of such other documents which are supplied by the petitioner at the time of hearing before the Commissioner of Commercial Taxes. The decision will be taken by the respondents in accordance with law, rules, regulations and Governmental policies.;