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2015 (4) TMI 1124 - HC - VAT and Sales TaxRefund - Claim of exemption / rebate - sunflower cake and rice bran used as input in the extraction of sunflower oil/bran oil - refund was sought being eligible input rebate for the said period which had not been claimed in the original returns filed - Held that:- Infact the Division Bench has clearly held in M/s.M.K.Agro Tech (Private) Limited [2015 (1) TMI 854 - KARNATAKA HIGH COURT] to the effect that where a dealer is in the business of manufacture of only one product namely oil which is liable to tax and merely because in the process of manufacture of oil certain ancillary or by-product arises which is sold and which is exempted from tax, that would not attract the provisions of Section 17 of the Act relating to partial rebate. Petitioners would be entitled for the relief sought for in the present writ petitions. - Decided in favor of appellant.
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