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2011 (3) TMI 1422 - HC - VAT and Sales TaxWrit-application - whether stores and spare parts for plant and machinery used for manufacturing taxable goods would fall within the meaning of 'consumable stores' as used in Section 22(4) of the West Bengal Value Added Tax Act, 2003 ("Vat Act") for the purpose of claiming Input Tax Credit - Tribunal has accepted the contention of the respondents that spare or spare parts or machine parts would be considered for ITC only if it can be established that those are required for the purpose of manufacturing and used or to be used in the operative machineries during the process of manufacture of the finished product – Held that:- stores including the goods or spare parts of the machinery used for the purpose of the manufacture of the taxed goods which are decayed and require replacement should come within the purview of the words "consumable stores" within the meaning of the Act and that it is not necessary that those stores must be mixed up with the ultimate taxed goods. At the same time, those stores which are not decayed or do not require replacement for such decay would not come within the purview of sub-rule (d) of section 22 (4) of the Act and the order of the Tribunal is modified only to that extent, writ-petitioners that the learned Tribunal below made wrong interpretation of the phrase "consumable stores" and wrongly granted benefit to the respondents, writ-application disposed of
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