2009 (10) TMI 831

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..... Revenue under section 68(2) of the Punjab Value Added Tax Act, 2005 (for brevity, "the VAT Act") challenges order dated December 1, 2008 (A3) passed by the Value Added Tax Tribunal, Punjab, Chandigarh (for brevity, "the Tribunal") in Appeal No. 309 of 2006-07. The Tribunal has reached the conclusion that input tax credit in respect of the stock held by the dealer-respondent on the appointed date w .....

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..... ure Industrial Coke & Chemicals Ltd. [2007] 8 SCC 705, dismissed the appeal of the Revenue in City Petro's case [2009] 21 VST 353 (P&H); [2009] 33 PHT 167 by observing as under (at page 357 of VST): "9. It is further appropriate to mention that the period of 30 days was extended to 45 days by Act No. 11 of 2006 with effect from April 24, 2006. The respondent had filed its input tax credit cla .....

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..... dealer can file his statement of input tax credit claim subject to certain conditions. Moreover, it is a transitory statute repealing the earlier Sales Tax Act. The goods which have already suffered sales tax could not be subjected to another doze of tax. 10.. It is, thus, evident that even if period of 45 days is given from the 'appointed day', i.e., April 1, 2005, no dealer could have .....

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..... aking authorities is gathered from the aforesaid provisions then the period of 45 days has to be reckoned from the date of publication of the VAT Rules. Therefore, it would be appropriate to apply the rule of purposive construction to a statute of this nature which would make VAT Rules workable, as has been laid down in para 82 of the judgment of the honourable Supreme Court in the case of Chairma .....

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..... endered in the case of City Petro [2009] 21 VST 353 (P&H); [2009] 33 PHT 167. Therefore, following the same reasoning the appeal is dismissed. In view of the fact that the appeal has been disposed of on merit, we do not feel the necessity of passing any order in the civil miscellaneous application filed along with the appeal and the same are disposed of as such.  
Case laws, Decisions, J .....

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