TMI Blog2015 (4) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... es are inter-state or intra-State is not for the Court to decide and the remedy before the petitioner is to approach the appellate authority - Petition rejected. - W. P.(C) No. 117 of 2015 - - - Dated:- 9-4-2015 - Mr. Deepak Gupta and Mr. U.B. Saha, JJ. B. Dabey and N. Menon for the petitioner. D. C. Nath, State Counsel, for the respondents. JUDGMENT By means of this petition the petitioner has sought the following reliefs: That, after hearing the parties would be pleased enough to examine the legality, validity and propriety of the impugned order dated 05.02.2015 passed by the Superintendent of Taxes as well as the impugned notice dated 06.02.2015 passed by the Superintendent of Taxes and thereafter further plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling Special Leave Petitions which Special Leave Petitions were dismissed by the Apex Court. The Superintendent of Taxes, Agartala following the judgment of this Court issued an Assessment Order on 05.02.2015 and demand notice was issued to the petitioner on 06.02.2015 calling upon the petitioner to pay sum of ₹ 1,61,14,106.00. The petitioner contends that after the judgment was passed by this Court and the SLP was dismissed by the Apex Court, the petitioner was made aware of certain contention and issues which go to the root of the matter and, therefore, the present writ petition has been filed. 3. At the outset, we may state that the same counsel appeared in the petitions earlier and the same counsel is now appearing before u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are also of the considered view that the petitioner has an adequate remedy of approaching the appellate authority and it is for the petitioner to satisfy the appellate authority that the sales in question were not intra-state sales but were sales within the State of Tripura. We had only held that the claimant cannot get the benefit of input tax credit in respect of inter-state sales on which CST has been paid. In case the petitioner proves that the sales are intra-state sales and not inter-state and TVAT has been paid on the said sales then it would be entitled to the benefit of input tax credit. This has not even been pleaded before us. 7. The petitioner has referred to two judgments of the Apex Court in Bharat Sanchar Nigam Ltd. a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales. Such an interpretation would defeat the very purpose of the legislation. When the language of the legislation is clear, we cannot do violence to the language and misinterpret it in such a manner that the purport and intention of the legislature is defeated by such interpretation to the Act. 24. On reading all the provisions of the Act, we have no doubt in our mind that benefit of input tax credit is only available in respect of taxes collected and payable under the TVAT Act. The benefit of input tax credit is not available in respect of Central Sales Tax or any other tax which may have been collected or which may be payable under any other law. 26. From a reading of the various provisions of the TVAT Act, we have no doubt in ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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