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2010 (7) TMI 932 - HC - VAT and Sales TaxInput tax credit on the purchase of pesticides, manure, fertilizers and chemicals used for growing the tea claimed Held that:- The second respondent has proceeded on the fallacy that the petitioner's tea growing is an agricultural activity. The implications of the petitioner not being an agriculturist and the tea not being agricultural or horticultural produce for the purpose of the said Act are not examined by the second respondent. What is required to be considered by respondent No. 2 is the entitlement or otherwise based on the petitioner's registration as a dealer under the said Act, when the petitioner is not an agriculturist and tea is not an agricultural or horticultural produce. This aspect of the matter has to be examined and thereafter fresh orders are to be passed by respondent No. 2.
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