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2016 (3) TMI 839 - CALCUTTA HIGH COURT

2016 (3) TMI 839 - CALCUTTA HIGH COURT - [2016] 90 VST 12 (Cal) - Constitutionality of vires of Section 22(12)(db) of the West Bengal Value Added Tax Act, 2003 on the ground it obliges a dealer or an exporter to do something which may be beyond the capabilities of such dealer or exporter - Denial of refund of input tax credit on account of an export - Export of finished leather products - Held that:- the Special Commissioner rejected the claim of refund on the ground that the persons from whom E .....

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ent indicates even this moment that such registered dealers enjoy valid registration and continue to function. Therefore, the Special Commissioner order is set aside as it took irrelevant considerations in to account in passing the order - Matter remanded back - WP No. 83 of 2016 - Dated:- 24-2-2016 - Sanjib Banerjee, J. For the Appellants : Mr Boudhayan Bhattacharyya, Mr Piyal Gupta, Advs For the Respondents : Mr Pranab Kr Dutta, Sr Adv. & Mr P Dudhoria, Adv ORDER The Court : Leave is given .....

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hallenge the constitutionality of such provision in the context of the order impugned dated August 19, 2015 by which the refund on account of an export transaction has been denied to the petitioner. Section 22(12)(db) provides that input tax credit or input tax rebate shall not be allowed for purchases made from a registered dealer who is found upon enquiry not to have existed, at the time of the sale of the goods, at the address as disclosed in the tax invoice produced, or at the address as dis .....

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um in excess of ₹ 1 crore. The petitioner claimed to have purchased the material from two registered dealers by the names of Leather Enterprise and Eco Tanners. It is the admitted position that even as on date, the website of the Directorate of Commercial Taxes under the Department of Finance, Government of West Bengal shows Leather Enterprise of 20/1D, Topsia, Second Lane and Eco Tanners of 35/3F, Topsia Road to be live registered dealers whose registrations have not been cancelled and wh .....

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