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2022 (7) TMI 7 - HC - VAT and Sales TaxCorrectness of mechanism of calculation of set off under Note-1 and Note-2 of List-C of OST Act in respect of Entry No.76 of rate chart - HELD THAT:- It has been factually found by the Tribunal that no document was filed by the Assessee to disprove the allegation of the assessing authority denying the set off in respect of consumable since there was no purchase invoice produced by the Assessee. Importantly, the Tribunal noted that although in the grounds of appeal the Assessee claimed to have documents he was willing to produce, in fact he failed to produce such documents to disprove the case of the Department. Learned counsel for the Assessee was not able to dispute that the Assessee here is not claiming a benefit under any IPR and the question therefore of Assessee being entitled to benefit of exemption apart from the benefit under the IPR does not arise. The Court is not inclined to interfere as the orders impugned appear to have turned purely on facts and have not been shown to be perverse or erroneous. Consequently, the question framed is answered in the affirmative i.e. in favour of the Department and against the Assessee. Revision petition dismissed.
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