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2014 (10) TMI 1014 - KARNATAKA HIGH COURTInput tax credit - LPG stock transferred to places at outside the State from the Devanagunthi bottling plant - maintenance of separate records - rule 131 (3) of KVAT Rules, 2005 - HELD THAT:- In order to decide the questions of law which are framed in these petitions, there should not be any dispute of facts. The assessee contends from Devanagunthi bottling plant in respect of non domestic LPG, there are no stock transfers. All that LPG is purchased within the State sold within the State as is reflected from the invoices. The authorities have not applied their mind to these contentions nor have recorded any finding based on facts. Under the circumstances the proper course is to set aside the order impugned in these petitions - matter remanded back to the first appellate authority to consider the documents produced by theassessee and then decide from Devanagunthi Bottling plant, whether there is a stock transfer in respect of non – domestic LPG purchased from local registered dealer and if there is no such stock transfer and if all these purchases is sold within the State, then whether the assessee is entitled to the benefit of input tax credit. Appeal allowed in part by way of remand.
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