9911796707
TMI Blog2006 (9) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... b Value Added Tax Act, 2005 (for short, "the PVAT Act") to be ultra vires to the provisions of section 15(c) of the Central Sales Tax Act, 1956 (for short, "the Central Act") on the ground that credit of tax paid on paddy is not being allowed as input tax credit (ITC) while calculating the tax payable on rice procured out of it. The case of the petitioner is that it had purchased rice extracted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely:-- (a) . . . (b) . . . (c) where a tax has been levied under that law in respect of the sale or purchase inside the State of any paddy referred to in subclause (i) of clause (ii) of section 14, the tax leviable on rice procured out of such paddy shall be red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this order be placed on the file of each connected case." Learned counsel for the State has handed over a note from the Assistant Excise & Taxation Commissioner, Patiala to the following effect: "Note for Additional Advocate-General, Punjab in the case of Food Corporation of India. (C. W. P. No. 6222 of 2006) Subject: Set-off of tax paid on paddy in the event of sale of rice. The Excise an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, that is, from the date of enforcement of PVAT Act on April 1, 2005. The petitioner will be at liberty to seek the benefit of the said provision in accordance with law before the appropriate authority. It is made clear that if any order has been passed which is inconsistent with the abovesaid order, the said order will be treated as non est and the authority concerned will pass fresh orders i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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