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Maple Exports Pvt Ltd Versus Additional Commissioner, Sales Taxes Central Refund Unit & Others

2016 (3) TMI 839 - CALCUTTA HIGH COURT

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 Eco Tanners claimed to have purchased the goods may not have existe .....

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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 to the petitioner to add the Special Commissioner, who is the aut .....

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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 disclosed at the time of registration. In other words, a person seeki .....

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rchased 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 who have filed their returns upto the quarter ended June, 2015. In t .....

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