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2018 (12) TMI 479 - HC - VAT and Sales TaxInput tax credit - purchase of Generator sets and its parts which are capital goods and used in the generation of electricity - electricity further used for running the plant and machinery for production of goods - Held that:- Considering the fact that the State itself issued clarification in the case of M/s Bhaskar Gensets Private Limited, Gurgaon, clarifying the legal issue in favour of the appellant and subsequent thereto even the Tribunal has accepted the appeal in the case of other assessee, we do not find any reason to decline the same relief to the appellant. The substantial question of law is answered in negative - Tribunal was not justified in declining the relief of input tax credit to the appellant of the tax paid on purchase of diesel set for generating power for running the plant and machinery for production of goods, as the same is available in terms of the clarification issued by the department itself - decided in favor of assessee.
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