Supreme Court of India
Bhadrachalam Paperboards Ltd. and Anr. v. The Government of Andhra Pradesh and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above stand taken by the Revenue before the High Court the relief of refund ought to have been allowed.
Judgment, page 4
From the headnote
Sales Tax-Andhra Pradesh Sales Tax Act-Refund-Agreement between Assessee and Government for supply of bamboo and hardwood-In terms of the agreement Assessee reimbursed sales tax to Department though the later was exigible to tax as a Dealer-Assessee also consuming goods for manufacturing paper boards-Judicial decision that supply of bamboo from Government forest was not exigible to sales tax-Assessee 's claim for refund of taxes already collected-Held, permissible only for a period of 3 years prior to the date of filing of the Writ Petition-Presumption that the Assessee must be deemed to have
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