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2016 (4) TMI 1014 - MADRAS HIGH COURT

2016 (4) TMI 1014 - MADRAS HIGH COURT - [2016] 90 VST 45 (Mad) - Payment of VAT - Invisible loss of yarn pursuant to manufacturing activity - by following the earlier orders of the Principal Bench of this Court in the case of M/s. Global Calcium P. Ltd. Versus The Assistant Commissioner (Commercial Taxes) [2016 (4) TMI 1013 - MADRAS HIGH COURT], the petition is disposed of. Therefore, the directions given therein shall be followed by the respondents while passing fresh orders in respect of the i .....

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all taken up together and decided by a common order. 2. These Writ Petitions have been filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari to call for the records on the file of the first respondent in VAT Cell/Roc.No.37188/2011/Circular No.22/2011 dated 20.10.2011, quash the same. 3. The subject matter in all these Writ Petitions are related to payment of VAT on the invisible loss of yarn pursuant to manufacturing activity. The said issue has been d .....

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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 circular as well a .....

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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 supp .....

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is not 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 quan .....

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