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2016 (5) TMI 1189 - HC - VAT and Sales TaxDemand of purchase tax - Input tax credit disallowed - Whether the Tribunal was justified in ignoring the judgment of M/s Gobind Sugar Mills and following the judgment of M/s Jagatjit Sugar Mills case despite the fact that the issue and facts in Govind Sugar Mills case are almost identical to the issues and facts of the present case and whether the appellant is liable to pay tax on the purchase of sugarcane under the provisions of Punjab General Sales Tax Act, 1948, when the Punjab Sugarcane (Regulation of Purchase & Supply) Act, 1953 is in force which is a special Act - Held that:- the issue stands concluded against the appellant by this Court in the case of M/s AB Sugars Ltd. v. State of Punjab and another [2015 (8) TMI 62 - PUNJAB & HARYANA HIGH COURT]. Therefore, by following the same the appeal is concluded. - Decided against the appellant
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