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2016 (4) TMI 136 - HC - VAT and Sales TaxClaim of full input tax rebate - Engaged in the manufacture and sale of sunflower oil, groundnut oil and soya oil - Returns of turnover in Form VAT 100 for the tax periods April 2008 to March 2009 were filed compiled on the basis of books of account and the tax was paid as admitted therein - Petitioner claimed partial input rebate in terms of section 17 of the KVAT Act in respect of sunflower cake, groundnut cake and soya seeds used as input in the extraction of oil on the understanding of the law while filing returns that it was not eligible for full input tax rebate - Held that:- in a situation where if the revenue were to be in the position of the assessee and if it was discovered that by virtue of the operation of law, the revenue was entitled to a certain amount from the dealers, it would have certainly turned the tables on the assessee and proceeding on that presumption. So, it would be only just and fair to direct the revenue to consider the prayer of the petitioner for rectification, when there is no dispute that they were entitled to full tax rebate by virtue of the decision in M.K.Agro Tech Private Limited vs. State of Karnataka [2015 (1) TMI 854 - KARNATAKA HIGH COURT]. Now, it would be a formality for the respondent to pass a rectification order and grant full tax rebate to the petitioner. - Decided in favour of petitioner
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