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2016 (3) TMI 839 - HC - VAT and Sales TaxConstitutionality of vires of Section 22(12)(db) of the West Bengal Value Added Tax Act, 2003 on the ground it obliges a dealer or an exporter to do something which may be beyond the capabilities of such dealer or exporter - Denial of refund of input tax credit on account of an export - Export of finished leather products - Held that:- the Special Commissioner rejected the claim of refund on the ground that the persons from whom Eco Tanners claimed to have purchased the goods may not have existed. However, the relevant provision under Section 22 (12)(db) does not oblige a dealer or an exporter seeking input tax credit thereunder to take any responsibility for his seller’s sellers. As far as the perceived fictitious addresses of Leather Enterprise and Eco Tanners are concerned and they are alleged to be non-existent, the Special Commissioner cannot be heard to refer to such matters when the official website of the department indicates even this moment that such registered dealers enjoy valid registration and continue to function. Therefore, the Special Commissioner order is set aside as it took irrelevant considerations in to account in passing the order - Matter remanded back
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