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2015 (9) TMI 829 - HC - VAT and Sales TaxBenefit of Set-off/input tax paid – Whether dis-allowance of appellant's claim for Input Tax Rebate under Section 14 of MP VAT Act, 2002 in respect of Input Tax paid on cotton seeds purchased and sale of by-product oil cake is proper – Held that:- on going through order passed by in M/s. Shreeram Agro Industries v. Commissioner of Commercial Tax [2015 (8) TMI 959 - MADHYA PRADESH HIGH COURT], court of view that question, involved has already been answered in favour of appellant-assesse – In circumstances, appeal allowed in terms of order holding that assesse is entitled to get benefit of set off / Input Tax paid on entire amount of tax paid on purchase of raw material and principle of proportionate liability cannot be invoked – Appellant shall be entitled for refund of tax, in accordance with law – Decided in favour of Appellant.
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