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2015 (12) TMI 178 - HC - VAT and Sales TaxRefund claim - Tripura Incentive Scheme of 2002 read with section 28 of the Tripura Sales Tax Act read with rule 37 of the Tripura Sales Tax Rules, 1976 - Held that:-concession shall only be admissible to industrial units registered as small-scale industrial units by the Director of Industries, Government of Tripura. The petitioner definitely is a small-scale unit. Sub-rule (1) of rule 37 provides that the Government may permit draw back, set off or refund of an amount equal to the tax paid in respect of raw materials used in production. Subrule (3) clearly provides that the State Government may, by notification in the Official Gazette specify the class or classes of goods which are to be treated as raw materials. Therefore, the benefit under sub-rule (1) will only be in respect of those goods which are notified under sub-rule (3). The State Government has only issued notification under sub-rule (3) in respect of "paraffin wax" and not in respect of aluminium wire. No doubt the Additional Secretary of the Department of Industries and Commerce has recommended vide his communication dated 31st December, 2004 that aluminium wire of less than 3 mm should also be included and notification in this regard should be issued but till such notification is issued by the State Government, the benefit cannot be given - Decided against assessee.
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