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2010 (8) TMI 847 - PUNJAB AND HARYANA HIGH COURTWhether the order passed by the Excise and Taxation Commissioner is sustainable in law? Whether the respondent is entitled to input-tax credit on the purchase of diesel used in the generation of electrical energy for captive consumption especially when the word diesel has been specifically/specially mentioned in clause (b) of section 13(5) and excluded from section 13(4) of the Act? Whether the learned Tribunal has misinterpreted the provisions of sections 13(4), 13(5), and 13(5)(i) of the Act? Whether the order dated May 24, 2006 passed by the learned Tribunal is sustainable in law under the facts and circumstances of the case? Whether the respondent is entitled to input-tax credit on the purchase of diesel at the rate prescribed in section 13(4) of the VAT Act especially when the word 'diesel' is not mentioned in it? Held that:- Diesel is an item on which input-tax credit is not available unless as provided under clause (b). In view of such express provision, resort could not be had to clause (i). It is settled principle of law that an express and special provision excludes a general provision. The questions are, thus, answered in favour of the Revenue and against the assessee.
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