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TMI Blog2010 (8) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... he Haryana Tax Tribunal. The petitioner is a dealer under the provisions of the Haryana Value Added Tax Act, 2003 (for short, the Act ). It is manufacturer of guar gum , for which it uses raw material guar . In the process of manufacture, guar churi is a by-product. The product guar gum is exported by the dealer and the same does not attract tax under the Act. Tax paid at the time of pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IV, which reads 'goods other than goods mentioned at serial Nos. 1 and 2 of Schedule E which used in the manufacture or packing of taxable goods which are exported out of State or disposed of otherwise than by sale.' Input-tax credit shall be nil. 'Manufacture' was not defined in the Haryana General Sales Tax Act, 1973 (hereinafter to be referred to as, the 1973 Act ). In the 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts, instead no input-tax credit will be given if part of the goods and gone into the manufacturing of tax-free goods such as by-product or waste product. It seems that while introducing these provisions in the VAT Act, Legislature wanted to set at rest the view taken earlier as to how purchase tax on the purchase of raw material is to be adjusted/ refunded, when raw material produces two co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ryana [2009] 25 VST 574), taking view to this effect. The relevant observations are (at page 587 of VST): . . . Therefore, we are of the view that on principle as well as on precedent, it stands established that an officer exercising the power of determining the amount of refund cannot exercise the power of review or appeal or revision. Such an officer has to respect the order of assessment an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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