In Brief
The State of Jharkhand challenged a High Court order directing reimbursement of State Sales Tax paid on intra-state coal purchases that were later converted to coke and sold inter-state. The State argued that coal and coke are different goods, so refund under Section 15(b) of the Central Sales Tax Act, 1956 should not apply. The Supreme Court dismissed the appeal, holding that this issue was never raised before the High Court and could not be raised for the first time on appeal. The writ petition was decided on procedural grounds regarding refund determination already made by revenue authorities, not on the substantive question of whether coal and coke are identical goods.
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