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M/s. Global Calcium P. Ltd. Versus The Assistant Commissioner (Commercial Taxes)

2016 (4) TMI 1013 - MADRAS HIGH COURT

Payment of VAT - Invisible loss of yarn pursuant to manufacturing activity - Held that:- matter is covered by the decision of this court in the case of Interfit Techno Products Ltd., vs. The Principal Secretary, Commissioner of Commercial Taxes [2015 (4) TMI 935 - MADRAS HIGH COURT]. Therefore, by following the same, the matter is disposed of. - Matter disposed of - Writ Petition Nos: 17420 to 17423 of 2015 - Dated:- 11-8-2015 - R. Mahadevan, J. For the Petitioner : M/s. Adithya Reddy For the Re .....

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y 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 petitioner confined his prayer related to invisible tax alone and seeks this Court to grant similar order. 5. Learned Additional Government Pleader appearing for the respond .....

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was whether the appellant was entitled for concessional rate of duty. The exemption notification provided for exemption in respect of raw naphtha which is intended in the use of manufacture of fertiliser exempting the manufacturing process. It was held that raw naphtha is utilised in its plant for the manufacture of fertiliser and the benefit of exemption notification is extended. In the present proceedings, the petitioner has approached this Court by way of writ petitions challenging the circul .....

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ithout 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 suppo .....

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sufficient for a dealer claiming refund under Section 18(2) of the Act to show that he has paid input tax on the goods purchased; that those goods are used in the manufacture and nothing more but there is duty upon the dealer to satisfy the Assessing Authority that the claim is not hit by any of the restrictions or conditions contained under Section 19 of the VAT Act. In this regard, it is essential for the Assessing Authority to embark upon the fact finding exercise to ascertain the quantum of .....

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