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Laxmi Roller Flour Mills Pvt. Ltd. Versus Commercial Taxes Officer, Special Circle, Ajmer

2016 (11) TMI 1318 - RAJASTHAN HIGH COURT

Input tax credit - when similar view has already been taken by this Court on identical facts, there is no reason to deviate with the judgment rendered in CTO Vs. M/s. Durgeshwari Food Limited, Shri Ganganagar [2011 (12) TMI 654 - RAJASTHAN HIGH COURT .....

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then this revision petition will be governed by the verdict of the Hon'ble Apex Court in SLP in the case of Durgeshwari Food Limited, Shri Ganganagar. - S.B. Sales Tax (Vat) Revision No. 220/2012 - Dated:- 28-9-2016 - Jainendra Kumar Ranka, J. For th .....

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03, has reversed the order passed by the Tax Board holding as under:- " In the considered opinion of this Court, therefore, in view of specific provisions contained in Section 18 of the VAT Act of 2003, the ratio of the judgments relied upon by .....

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d was allowed only proportionately to the extent of manufacturing and sale of taxable goods by the assessee in the present case, namely, "Aata", "Maida" and "Suji", manufactured out of raw material (wheat) and such input .....

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espondent-assessee. Therefore, as far as impugned order of learned Tax Board dated 13.03.2009 to the extent of setting aside the imposition of reverse tax disallowing the proportionate input tax credit is concerned, the same cannot be sustained and d .....

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uthority under Section 61 of the Act of 2003 to the extent of double the amount of tax is concerned, the same cannot be sustained and deletion of penalty in these circumstances, where a debatable question was agitated by the respondent-assessee befor .....

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r of respondent-assessee." 2. Accordingly, when similar view has already been taken by this Court on identical facts, there is no reason to deviate with the judgment rendered in CTO Vs. M/s. Durgeshwari Food Limited, Shri Ganganagar(supra). 3. A .....

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