The assessee, a works conractor, filed an application for refund for the year 2014-15. Department proceeded to assess him for earlier years and issued assessment notices but did not respond to the refund application. The assessee filed a writ prtition. P&H High Court directed to process the refund application with in one month and grant refund with in next two weeks. – M/s. Lakhwinder Singh Tung Builders CWP No. 21828 of 2015 pronounced on 12-10-2015

Refund under VAT(Section 18,39,40,41 Form 29,30,30A 30B to 30D)

United nations and Constituent Agencies

Schedule G Organizations (United nations and its constituent agencies) are entitled to

§refund of tax paid for Goods purchased in the state

§On every single purchase

§From a taxable person or registered person

§Exceeding Rs. 5000

§Excluding Tax Amount

§On Application in Form 29A

§Certificate from head of the organization that goods are purchased for use in official functioning of organization to be furnished

§Note; Refund is allowable even if tax not paid

§Refund is allowable even for purchases from registered person