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2007 (8) TMI 658 - ANDHRA PRADESH HIGH COURTInput tax credit on Low Sulphur Heavy Stock (LSHS) and Liquefied Petroleum Gas (LPG) - whether LSHS and LPG are the products falling under section 13(1) of the Andhra Pradesh Value Added Tax Act, 2005 read with rule 20(1) of the Andhra Pradesh Value Added Tax Rules, 2005? Held that:- We have been told that LSHS and LPG are obtained from refineries at the last stages of fractional desalination and is therefore called residual petroleum product also. If all the petroleum products were sought to be included in Schedule VI then, in our view, there was no need to have four items. Only one item would suffice to say all petroleum products. Therefore, we are satisfied that the impugned order of the assessing authority cannot be sustained, as LSHS and LPG are not covered by Schedule VI of the Act. W.P. allowed.
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