9911796707
TMI Blog2009 (5) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by M.M. KUMAR J. This order shall dispose of VATAP Nos. 80 of 2008 and 10 of 2009, filed by the Revenue as also VATAP No. 8 of 2009, which has been filed by the dealer, under section 68 of the Punjab Value Added Tax Act, 2005 (for brevity, the VAT Act ) against order dated June 13, 2008 in VAT Appeal No. 259 of 2007-08, order dated March 3, 2008 in VAT Appeal No. 41 of 2007-08 and order dated April 16, 2007 in VAT Appeal No. 244 of 2006-07, respectively, passed by the Value Added Tax Tribunal, Punjab, Chandigarh (for brevity, the Tribunal ). In the orders dated June 13, 2008 and March 3, 2008, the Tribunal has held that the delay in filing the claim for input tax credit should have been condoned as per the provisions of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 with effect from April 24, 2006. The issue involved in these appeals is no longer res integra. Similar controversy was brought before us by the Revenue in VATAP No. 70 of 2008 (State of Punjab v. City Petro [2009] 21 VST 353 (P H)). After dealing with rule 25 of the VAT Rules, section 14 of the VAT Act and the judgment of the honourable Supreme Court rendered in the case of Chairman, Indore Vikas Pradhikaran v. Pure Industrial Coke Chemicals Ltd. [2007] 8 SCC 705 in detail the said appeal was dismissed vide order dated January 8, 2009, by observing as under: 7. We have heard learned State counsel and have perused the paper book with his able assistance. It is undisputed that the VAT Rules with regard to filing of input tax cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilar provision has been made by section 14 of the VAT Act, which reads thus: '14. Input tax credit in respect of stock held on the appointed day. (1) A taxable person, who was registered under the repealed Act and whose registration has been continued under section 21, shall be entitled to input tax credit in respect of the tax paid or payable under the repealed Act on the goods, other than capital goods, lying in stock with him on the appointed day, to such extent and in such manner and subject to such conditions, as may be prescribed. He shall, however, be eligible for input tax credit on capital goods, if he is in the business of resale of such goods: Provided that such stock is out of the purchases made within twelve months pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim 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 filed his input tax credit claim nor could the claim be filed with effect from April 24, 2006 when further period of 15 days was granted from that date. It is well settled that the law does not contemplate doing of an impossible act. The legislative intent is clear from the reading of sections 13 and 14 of the VAT Act, which allow a dealer to claim input tax credit subject to various other conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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