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2016 (4) TMI 179

Input tax credit - Whether stock transfer is covered by the proviso of Section 6(3)(d) - Non consideration of the effect of the use of word “or” in Section 6(3)(d) of the Uttarakhand Value Added Tax Act while discussing the appeal - Held that:- the use of the word “or”, in the context of this case, is intended to convey the meaning that the sale may be within the State, an intra-State transaction in Uttarakhand, or the sale may be in the course of inter-State trade or commerce. The proviso clear .....

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he concept of sale would apply to both an intra-State sale, as also, inter-State trade and commerce within the meaning of Section 6(3)(d) of the Uttarakhand VAT Act. In other words, the case of stock transfer would not fall within the ambit of Section 6(3)(d) of the Uttarakhand VAT Act. Therefore, the case of stock transfer is squarely covered by the proviso and no input tax credit is vouchsafed in respect of packing materials used in connection with finished products, which are stock transferre .....

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ct, does not restrict / deny ITC claim on packaging material, containers etc. purchased locally, used in the manufacture of goods in Uttarakhand and sent outside the State otherwise than by way of sale ; iv. Alternate to prayer (iii) above and in the event this Hon be Court is to hold that Section 6(3)(d) of the UKVAT Act denies ITC on packaging material etc. in case of transactions other than by way of sale; issue any writ, order or direction striking down Section 6(3) (d) of the UKVAT Act as b .....

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this Court and answered against the writ petitioner therein. Special leave petitions filed against the decision of the Division Bench of this Court stood dismissed on 07.12.2015. It is on the basis of the same, the learned Single Judge did not find it fit to entertain the writ petitions and the writ petitions were dismissed at the admission stage. Feeling aggrieved, the appellant is before us. 3. We heard learned counsel for the appellant Sri Siddharth Bawa along with Sri Ramji Srivastava and le .....

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he goods purchased within the State of Uttarakhand, from a registered dealer holding a valid certificate of registration under Section 15 or Section 16, for the purpose of- (a) … (b) … (c) … (d) use as [raw material and consumables] in manufacturing or processing of goods (other than those specified in Schedule I or Schedule III) and containers or other packing materials used for packing of such manufactured goods, for sale or resale within the State or in the course of inte .....

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of the Hon ble Apex Court in the case of Satya Pal Singh vs. State of M.P. and others reported in 2015(10) SCALE 444. There, the Hon ble Apex Court was dealing with the question as to whether, a person, who is a victim within the meaning of Section 2 (wa) of the Code of Criminal Procedure, and would, therefore, come under the proviso to Section 372 of the Code, could maintain an Appeal without obtaining leave under Section 378 of the Code. In the context of the said question, the Court disagreed .....

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nd considered in relation to the principal matter to which it is a proviso. It is not a separate or independent enactment. Words are dependent on the principal enacting words to which they are tacked as a proviso. They cannot be read as divorced from their context (Thompson v. Dibdin 1912 AC 533). If the rule of construction is that prima facie a proviso should be limited in its operation to the subject matter of the enacting clause, the stand we have taken is sound. To expand the enacting claus .....

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are either sold or resold within the State of Uttarakhand or it is sold in the course of inter-State trade or commerce. This is the view, which was taken by this Court. We would think that the use of the word or , in the context of this case, is intended to convey the meaning that the sale may be within the State, an intra-State transaction in Uttarakhand, or the sale may be in the course of inter-State trade or commerce. We are fortified in this view of ours on a reference to the plain wording .....

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viso would appear to be an independent provision and the concept of sale would apply to both an intra-State sale, as also, inter-State trade and commerce within the meaning of Section 6(3)(d) of the Uttarakhand VAT Act. In other words, the case of stock transfer would not fall within the ambit of Section 6(3)(d) of the Uttarakhand VAT Act. The case of stock transfer is squarely covered by the proviso. No input tax credit is vouchsafed in respect of packing materials used in connection with finis .....

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