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2018 (11) TMI 516 - HC - VAT and Sales TaxInput tax credit - UPVAT Act - claim of credit raised by the dealer opposite party on usage of D.E.P.B. Skips licence while making custom duty on the imported goods - Held that:- This revision is squarely covered by the decision in the case of The Commissioner of Commercial Tax U.P., Lucknow v. S/S Dhooper Chemicals Pvt. Ltd. [2018 (3) TMI 1660 - ALLAHABAD HIGH COURT], where Division Bench in the case of JAGRITI PLASTICS LTD., N.F. IMPEX PVT. LTD. VERSUS COMMISSIONER OF TRADE & TAXES [2015 (10) TMI 291 - DELHI HIGH COURT] has held that D.E.P.B. scrips has contributed, if not directly then indirectly, to the price of imported commodity sold by the Assessee in the market - Revision dismissed.
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