Supreme Court of India
Commercial Taxes Officer v. A Infrastructure Ltd.
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 aforesaid premised reasons, we do not find any merit in these appeals and accordingly they stand G dismissed.
Judgment, page 24
From the headnote
Rajasthan Value Added Tax Act, 2003 - ss. 18, 22, c 55(4); Notification S.0.377 dated 9.3.2007-/nput Tax Credit (ITC)- Disallowance of-Assessee engaged in the business of manufacturing Asbestos Cement ( . .) Pressure Pipe and . . Sheets and availed ITC on the purchase of raw material used in the manufacture of . . Sheets- Revenue disallowed o the benefit of ITC on the ground that the final product was exempted- Held: As per Notification S. 0.377 dated 9. 3. 2007, it was the manufacturer of . . sheets that was exempted and therefore it could not be said that . . sheets manufactured by assessee
Authorities it was built on
- 1975 State of Tamil Nadu v. M. K. Kandaswami Etc. Etc.
- 1994 Commissioner of Sales Tax, Jammu and Kashmir Etc. Etc.. v. M/s Pine Chemicals Ltd. and Ors. Etc. Etc.
- 1970 Commissioner of Income-tax, Punjab v. Kulu Valley Transport Co. (p) Ltd.
- 1969 Ganesh Prasad Dixit v. Commissioner of Sales Tax, Madhya Pradesh
- 1976 Indian Aluminium Cables Ltd. v. State of Haryana
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