TMI Blog2017 (1) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... regulate the production, supply and distribution of sugarcane intended for use in sugar factories and for taxation of sugarcane and matters incidental thereto - The legislature has imposed the tax. The amounts collected may well be available to the legislature to be spent for the purposes mentioned therein and in the statement of objects and reasons. These are aspects which can be gone into only by the Supreme Court and not by this Court for accepting these submissions would in effect result in this Court holding that the judgment of the Supreme Court in Jagatjit Sugar Mill’s case (1994 (10) TMI 259 - SUPREME COURT OF INDIA) is not good law. Appeal dismissed - decided against assessee. - VATAP No. 13 of 2016 (O&M) - - - Dated:- 27-4-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more so by following the judgment which is still a matter under challenge before the Hon'ble Supreme Court of India? (iii) Whether in the facts and in the circumstances of the case the VAT Tribunal Punjab Chandigarh has grossly erred in upholding the order of the Notified Authority Cum Excise and Taxation Officer as upheld by the Deputy Excise and Taxation Commissioner (Appeals) Amritsar has grossly erred in denying the input tax credit on the purchase tax assessed/paid by the appellant as per order of assessment (Annexure A-1)? 4. Put shortly, the relevant facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The appellant is running a sugar mill and is engaged in the business of purchasing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Deputy Excise and Taxation Commissioner (Appeals), who vide order dated 30.9.2014 (Annexure A- 2) rejected the appeal. Against the order, Annexure A-2, the appellant filed an appeal before the Tribunal. The Tribunal vide order dated 8.10.2015 (Annexure A-3) upheld the orders, Annexure A-1 and A-2 and dismissed the appeal following the judgment of this Court in VATAP No. 176 of 2013 (M/s AB Sugars Ltd. v. State of Punjab and another) decided on 15.7.2015. Hence, the present appeals. 5. After examining the record, we find that the matter is no longer res integra. The issue involved in these appeals stands concluded against the appellant by this Court in M/s AB Sugars Ltd's case (supra) . The following substantial questions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not even a case where the enactments considered in Gobind Sugar Mills Ltd. v. State of Bihar (supra) were identical to the Punjab General Sales Tax Act and the Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953 or that there were no difference between the two enactments. Section 49(8) of the Sugarcane Act which fell for consideration in Gobind Sugar Mills Ltd. v. State of Bihar (supra) expressly provides that a part of the amount of purchase tax collected under subsection (3) is to be utilized for the purpose of the Board and the Council as grant but did not indicate that the entirety of this collection was solely earmarked for the purpose of expenditure of the Board or the Council. Such a provision is absent in the enactmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eafter cannot direct the manner in which the same is to be utilized. He further submitted that once the amounts are credited to the consolidated fund of India, the Act cannot say how it is to be utilized. Only the legislature can do so. Even assuming this to be so we do not see how it can make a difference. The legislature has imposed the tax. The amounts collected may well be available to the legislature to be spent for the purposes mentioned therein and in the statement of objects and reasons. These are aspects which can be gone into only by the Supreme Court and not by this Court for accepting these submissions would in effect result in this Court holding that the judgment of the Supreme Court in Jagatjit Sugar Mill s case (supra) is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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