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TMI Blog2014 (11) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate assisted by Sri Nitin Kesarwani, learned counsel appearing on behalf of the revisionist and Sri B.K. Pandey, learned Standing Counsel appearing for the respondents. This revision relates to assessment year 2010-11 (U.P.). The revision was admitted by order dated 19.9.2013 on the following question of law:- 1.) Whether on the facts and in the circumstances of the case, the applicant was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uary, 2013, the applicant preferred first appeal before the Additional Commissioner Grade-II (Appeal) Second, Commissioner Tax, Meerut being Appeal No. 241/13 which was dismissed by the Appellate Authority vide order dated 22nd July, 2013. Aggrieved with the order of the first appellate authority, the applicant preferred second appeal no. 132/13 before the Member Commissioner Tax Tribunal, Meerut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of learned counsel for the parties. It is not in dispute that the goods in question were sold by the applicant to the manufacturer-exporters against Form-E. Sale of goods in question to manufacturer-exporters was exempted under Section 7(c) of the Act vide notification no. K.A.N.I.-2-247/XI-9(341)/09-U.P. Act-5-08-order (58)-2010. Section 13(7) of the Act is relevant and which is reproduced be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of tax either under clause (b) or clause (c) of section 7. (iii) such goods are for transfer of right to use such goods. Bare reading of the provisions of Section 13(7) clearly reveals that the applicant was not entitled for the input tax credit with respect to the sale of goods exempted under Section 7(c) of the Act. Tribunal has considered the facts of the case and held that in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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