TMI Blog2017 (1) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... - 7-12-2016 - MR. JAYANT PATEL AND MR. P.S. DINESH KUMAR JJ. PETITIONER (BY SRI T K VEDAMURTHY, AGA) JAYANT PATEL J ORDER I.A.No.1/2016 is filed seeking condonation of delay of 22 days. Since the delay is only for 22 days, we could have taken a lenient view of the matter, but considering facts and circumstances, we find it appropriate to consider the merits of the petitions. 2. The present petitions are directed against the order dated 30.09.2015 passed by the Karnataka Appellate Tribunal (hereinafter referred to as the Tribunal for the sake of convenience), whereby the Tribunal for the reasons recorded in the order has allowed the claim of the assessee in capacity of a purchaser dealer for extending the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purpose of claiming to deduction of input tax is correct lies on the appellant and in this connection in the instant case to establish and justify the claim of input tax benefit u/s. 10(3) 10(4) of the Act, the appellant has furnished the following documents: 1) Tax invoices issued by the selling dealers; 2) Stock register; 3) Sales and Purchase account; 4) Bank statement of the appellant firm indicating the payments made through cheques; 5) Cheque payments realization in the name of the Firms name captioned as beneficiary name; 6) Bank certificates certifying that the payments have been realized by the selling dealers towards the sa les effected to the appellant; 7) e-sugams issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion needs to be answered in favour of the assessee. Even if such question arises on the aspects of re-appreciation o f the evidence such would result into question of fact. Hence, we do not find that any question of law would arise for consideration, as sought to be canvassed. 8. Mr.T.K. Vedamurthy, learned AGA attempted to contend that if the selling dealer has not deposite d the amount of VAT with the Government, then the purchaser dealer would not be entitled to claim the benefit of entry tax credit and the said aspect is not examined by the Tribunal. 9. We do not find that the matter can be stretched to that extent as sought to be canvassed. Once the purchaser dealer-assessee satisfactorily demonstrates that while purc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
