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Judgment
Vineet Kothari, J.—Heard the learned Counsel for the petitioner-Revenue.
This revision petition is directed against the order of the Tax Board dated 27.2.2007 whereby the Tax Board has allowed refund of the tax deposited under protest by the respondent-assessee on the sale value of packing material as the Tax Board found that no tax was imposable in view of the notification dtd. 27.3.1995 quoted by the Tax Board in its order.
This revision petition was filed in view of the condition imposed in the said notfn that the tax already paid to the State Govt. if any, shall not be refunded. However, the Tax Board has found that the said Tax was never collected from the customers and then paid by the assessee to the State.
On the contrary, the finding is that the same was paid under protest by the respondent-assessee subject to his right under appeal filed by it before the Tax Board.
Having heard the learned Counsel, this Court finds no question of law to be arising in the present case as the Tax Board has given categoric finding of fact that tax in question was deposited under protest without being collected from the customers and therefore, the assessee was entitled to refund of the same having succeeded in the appeal before the Tax Board under the Act.
Consequently this revision petition is found to be devoid of merit and the same is accordingly dismissed.