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2018 (11) TMI 63 - HC - VAT and Sales TaxInput tax credit - consignment sale of the bye product - Tribunal did not deal with the question of reversal of input tax credit - rule 22(2) of U.P. VAT Rules - Held that:- No useful purpose would be served in examining this issue any further on merits. The Tribunal was obliged in law to decide such ground of appeal as was contained in the memo of appeal and had been pressed before it, during oral hearing. Failure to decide a ground of appeal after noticing the same in its order renders the order of the Tribunal contrary to law, on that issue - decided in favor of assessee. Imposition of tax both on the undisclosed purchases and undisclosed sales being made by the applicant, without giving the benefit of input tax credit - Held that:- The finding of the Tribunal depriving the assessee benefit of input tax on undisclosed purchase of mustard seed is against the law and it cannot be sustained - decided in favor of assessee. Revision allowed.
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