TMI Blog2016 (4) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and Mr.A.N.R.Jayapratap, learned Government Advocate (T) who took notice for the respondent. 2. These writ petitions have been filed by the petitioner challenging the impugned orders dated 27.04.2015, passed by the respondent herein. 3. The subject matter in these writ petitions are related to payment of VAT on the invisible loss of yarn pursuant to manufacturing activity. The said issue has been decided by this Court in a batch of writ petitions in W.P.Nos.13901, 30852 to 30880 of 2013 in the case of Interfit Techno Products Ltd., vs. The Principal Secretary, Commissioner of Commercial Taxes , by order dated 26.11.2014. 4. Since the matter has been covered by the decision of this Court, the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et result is there has been no examination of the manufacturing process as to what is the actual manufacturing loss or production loss or invisible loss. This cannot be done without examining each manufacturing process or identical manufacturing process. Infact, the association of Textile Exporters were granted liberty by the Honourable Division Bench to make a demonstration before the concerned assessing officer. It is not known as to why they did not avail such opportunity which should have been availed as it is the appropriate method for ascertaining as to whether on facts there is a process loss or a manufacture loss. Therefore, the decision does not render support to the case of the petitioner. 63. In the result, (1) the cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Authorities are not justified in adopting uniform percentage as invisible loss and calling upon the dealer to reverse the input tax credit availed to that extent. Consequently, all notices issued to the petitioner for reopening and all consequential order passed reversing the input tax credit to the extent of either 4% or 5% or on adhoc per centage stands set aside. However, liberty is granted to the concerned Assessing Officer to issue appropriate show cause notices to the petitioners clearly setting out under what circumstances they propose to revise or call upon the petitioner to reverse refund sanctioned and after inviting objections proceed in accordance with law. (5) The undertaking given by the dealer in Form W is with r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
