Back
AJAY TEWARI, AVNEESH JHINGAN, PANKAJ JAIN
Excise And Taxation Commissioner, Haryana – Appellant
Versus
Gupta Brother, Bhiwani – Respondent
JUDGMENT
Avneesh Jhingan, J. - Excise and Taxation Commissioner, Haryana has filed these appeals against the orders of Haryana Tax Tribunal, Chandigarh [hereinafter referred to as 'Tribunal']. Tribunal accepted the appeals and held that dealers were entitled to Input Tax Credit [for brevity 'ITC'] on evaporation loss of Petrol and High Speed Diesel [for brevity 'HSD']. The issue canvassed in appeals is based on the decision of Division Bench of this Court in All Haryana Petroleum Dealers Association, Bhiwani Versus The State of Haryana and others, 2014(42) R.C.R. (Civil) 811. While dealing with present appeals, considering that in the decision relied upon by appellant Entry 1 of Schedule E of Haryana Value Added Tax Act, 2003 [for short 'the Act'] was not dealt with and ITC was taken as liability instead of credit, the Division Bench referred the matter to the larger Bench by framing following question :-
'Whether in the facts and circumstances of the case the assessee is entitled to ITC under the provisions of the Act on evaporation/handling losses of the petroleum products?'
2. For the sake of convenience, the facts from VATAP-242-2018 are being extracted. Respondent No. 1 is the de
The main legal point established in the judgment is that the dealers are entitled to Input Tax Credit on evaporation/handling losses of the petroleum products under the provisions of the Haryana Valu....
The main legal point established in the judgment is the distinction between exempted goods and exempted transactions under the Tamil Nadu Value Added Tax Act, 2006, and the inapplicability of Section....
The UP VAT Act permits input tax credit for both taxable goods and by-products, emphasizing strict interpretation of tax statutes and legislative intent.
A registered dealer under the VAT Act is deemed to have discontinued business upon the introduction of the GST Act, requiring the reversal of unutilized ITC as per the Act's provisions.
Maintenance of township is not integrally tied to business activities, thus ITC claims related to township electricity supply are invalid.
Purchasing dealers claiming ITC must prove genuine transactions and actual physical movement beyond invoices or payment details under Section 70 of KVAT Act, 2003.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
